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TMI Blog2018 (2) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent ORDER Per: Bench The appellants are registered with the Service Tax Department for providing air travel agent service. On the basis of intelligence that the appellants are not discharging service tax liability, a show cause notice was issued for the period from 1.4.1999 to 30.6.2004 alleging short-payment of service tax. After due process of law, the original authority confirmed the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01. However, the original name and title was continued by the new partnership firm. He therefore submitted that the demand prior to 27.8.2000 will not sustain since the partnership firm constituted by the original partners is no longer in existence as it has been dissolved by the death of the partners. With regard to the demand after 27.8.2000, he submitted that an amount of Rs. 69,37,082/- is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise of both the partners. It is brought out from evidence that the said original partners had died in an accident on 27.8.2000 and the said firm was thereafter reconstituted with new set of partners and it had obtained new service tax registration. The ld. counsel has relied upon the decision of the Hon'ble Supreme Court in the case of Shabina Abraham Vs. Collector of Central Excise and Customs - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the matter has to be remanded to the adjudicating authority. The contention of the appellant's counsel that they have to be given an option to discharge the service tax liability on the basis of commission received is not tenable as the appellant has already exercised the option to pay the service tax on the basis of basic fare. The option once exercised cannot be varied during the financ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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