https://www.taxtmi.com/caselaws?id=265183 The Tribunal upheld the service tax demand under "Travel Agent and Tour Operator" service but set aside the demand under Business Support Service (BSS). The case was remanded for reevaluation on the eligibility for exemption under Notification No.20/2009-ST and the imposition of penalties. The Tribunal directed a fresh determination considering the vehicles operated as contract carriages and the retrospective effect of the notification. The re-computation of demand and penalties was instructed based on the adjudicating authority's findings on these matters. en-us Thu, 30 Apr 2015 00:00:00 +0530 Tue, 17 May 2016 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265183 The Tribunal upheld the service tax demand under "Travel Agent and Tour Operator" service but set aside the demand under Business Support Service (BSS). The case was remanded for reevaluation on the eligibility for exemption under Notification No.20/2009-ST and the imposition of penalties. The Tribunal directed a fresh determination considering the vehicles operated as contract carriages and the retrospective effect of the notification. The re-computation of demand and penalties was instructed based on the adjudicating authority's findings on these matters. Case-Laws Service Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265183