https://www.taxtmi.com/caselaws?id=76248 Rule 6(7) of the Service Tax Rules, 1994 permits an air travel agent to opt for the prescribed valuation method at the beginning of a financial year, and the record needed examination on whether that option could still be available for a later period despite earlier exercise of the option. The lower appellate authority had not analysed that question in detail, so the matter was remanded for fresh consideration of the valuation option under rule 6(7) read with section 66 of the Finance Act, 1994. The remand was made subject to partial pre-deposit, with the direction that no further pre-deposit be insisted upon and that principles of natural justice be followed. en-us Wed, 09 Sep 2009 00:00:00 +0530 Tue, 18 Jan 2011 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76248 Rule 6(7) of the Service Tax Rules, 1994 permits an air travel agent to opt for the prescribed valuation method at the beginning of a financial year, and the record needed examination on whether that option could still be available for a later period despite earlier exercise of the option. The lower appellate authority had not analysed that question in detail, so the matter was remanded for fresh consideration of the valuation option under rule 6(7) read with section 66 of the Finance Act, 1994. The remand was made subject to partial pre-deposit, with the direction that no further pre-deposit be insisted upon and that principles of natural justice be followed. Case-Laws Service Tax Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76248