9911796707
TMI Blog2019 (4) TMI 1827X X X X Extracts X X X X X X X X Extracts X X X X ..... retation of law, taxability, valuation or applicability of any exemption notification. There is no dispute regarding the taxability nor of interpretation of law as the appellant had first deposited the tax under Business Auxiliary Service on the commission and discount and thereafter paid tax under the head tour operator - restriction under Rule 6(4B) is not applicable and accordingly the adjustment made by the appellant is held to be allowable - Demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53003 of 2018 - FINAL ORDER NO. 50969/2019 - Dated:- 2-4-2019 - Mr. Anil Choudhary, Member (Judicial) Sh. Ashwini Sharma, Advocate for the appellant Sh. P. R. Gupta, Authorised Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department that they are liable to pay service tax under the tour operator head on the full price of the ticket. Accordingly, appellant accepting the said objection/ instructions of the Department deposited the service tax on the full amount of air travel ticket, however, they adjusted the tax earlier deposited under Business Auxiliary Service . This tax was deposited on 5/8 and 27.09.2008. Subsequently, show cause notice dated 20.04.2009 was issued objecting to the said adjustment. This fact emerges from para 7 of the show cause notice which reads as under: 7. Whereas further it was noticed that the amount of airfare was not included in the gross amount for service tax calculation on package tours sold during March 05 to 07-08. Thereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised in the show cause notice as the Revenue objected to the said adjustment and the same has not been adjusted. The show cause notice was adjudicated vide order-in-original dated 03.09.2010 and the amount of ₹ 5,24,341/- was confirmed, dropping the other demand alongwith interest and equal amount of penalty was imposed under Sections 77 78 of the Act. Being aggrieved, appellant preferred appeal before the Commissioner (Appeals) who vide impugned order rejected the appeal in view of provisions of Rule 6(4B) of the Service Tax Rules, 1994. 4. Heard the parties. 5. Rule 6(4A) 6(4B) of the Service Tax Rules, 1994 is reproduced hereunder for ready reference: (4A) where an assessee has paid to the credit of Central Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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