2008 (11) TMI 25

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..... Kumar, Authorized Departmental Representative (DR) for the Revenue   [Order per M. Veeraiyan, Member (Technical)] - This is an appeal against the order of the Commissioner (Appeals) No.80 and 81/(GRM)S.T./JPR-I/2007 dated 10.4.07. 2. Appellants are owning12 buses and were having contract carriage permits issued by the R.T.O. to ply those vehicles. By the impugned order, the demand of .....

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..... ut applicability of this Notification has to be examined in the light of the conditions mentioned therein. 5. We have carefully considered the submissions from both sides. We deem it proper to set aside the orders of the Commissioner (Appeals) and the original authority and remand the matter to the original authority to consider the applicability of Notification No.15/2007 Service Tax cited supra .....

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