2008 (1) TMI 271

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..... ervices - directions given by the Commissioner (A) for consideration under this heading is not correct - plea of demands being hit by limitation has not been considered - appeal is allowed by remand to the Original Authority - ST/429/2007 - - - Dated:- 28-1-2008 - DR. S.L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) Shri Pradyuma. G. H. Advocate for the appellant. Shri K. .....

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..... is not invokable. They take support from the ruling of CCE Vs. Chemphar Drugs and Liniments - 1989 (40) ELT 276 (SC) and the Tribunal ruling rendered in the case of Mahakoshal Beverages Pvt. Ltd. Vs. CCE - 2006 (3) STR 334 (Tri.-Bang.). They also rely on large number of other judgments. They contend that they had furnished to the department the letters issued by Tour Operators to the ef .....

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..... n the ruling of the Volvo India Pvt. Ltd. Vs. CC - 2005 (180) ELT 489 (Tri.-Bang.) and that of Beekalene Fabrics Ltd. Vs. CCE - 2007 (5) STR 212 (Tri.-Mum.). 2. We have heard both sides in the matter and have perused both the orders including the terms of show cause notice. The show cause notice proceeded to demand Service Tax under the category of Tour Operators while the Commission .....

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