https://www.taxtmi.com/caselaws?id=252848 The Tribunal dismissed the revenue's appeal and allowed the appellant's appeal by remanding the case to examine the applicability of Notification 20/09 dated 07.07.2009 and Section 75 of the Finance Act, 2011. The Tribunal found the appellant not liable for service tax as a 'tour operator' both before and after 10/09/2004. The demands raised for the extended period were set aside, and penalties under various sections of the Finance Act, 1994, were also overturned. The Adjudicating Authority was directed to provide a fair opportunity for the appellant to present their case. en-us Wed, 10 Sep 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252848 The Tribunal dismissed the revenue's appeal and allowed the appellant's appeal by remanding the case to examine the applicability of Notification 20/09 dated 07.07.2009 and Section 75 of the Finance Act, 2011. The Tribunal found the appellant not liable for service tax as a 'tour operator' both before and after 10/09/2004. The demands raised for the extended period were set aside, and penalties under various sections of the Finance Act, 1994, were also overturned. The Adjudicating Authority was directed to provide a fair opportunity for the appellant to present their case. Case-Laws Service Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252848