https://www.taxtmi.com/caselaws?id=2298 Service tax demand under Business Auxiliary Services was held unsustainable where the activity was essentially that of a travel agent and the relevant travel agent service entered the tax net only from 10-09-2004. Because no show cause notice was issued under the correct taxable category, recovery could not be sustained under an incorrect service head. The demand was therefore set aside and consequential relief followed. en-us Fri, 31 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2298 Service tax demand under Business Auxiliary Services was held unsustainable where the activity was essentially that of a travel agent and the relevant travel agent service entered the tax net only from 10-09-2004. Because no show cause notice was issued under the correct taxable category, recovery could not be sustained under an incorrect service head. The demand was therefore set aside and consequential relief followed. Case-Laws Service Tax Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2298