https://www.taxtmi.com/caselaws?id=2368 The appeal arose from a confirmation of service tax amount for a period exceeding 5 years. The appellants, Air Travel Booking Agents, argued that the demand was time-barred as service tax is payable only after receiving amounts from dealers, which had not occurred. They claimed entitlement to cum-tax benefit, which was not granted. The authorities confirmed the demand without a speaking order. The court found that the plea had not been properly examined, emphasizing that service tax is due post receipt of amounts from dealers. The matter was remanded for a fresh consideration within four months, allowing the appellants an opportunity to be heard. en-us Thu, 07 Jun 2007 00:00:00 +0530 Tue, 22 Sep 2009 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2368 The appeal arose from a confirmation of service tax amount for a period exceeding 5 years. The appellants, Air Travel Booking Agents, argued that the demand was time-barred as service tax is payable only after receiving amounts from dealers, which had not occurred. They claimed entitlement to cum-tax benefit, which was not granted. The authorities confirmed the demand without a speaking order. The court found that the plea had not been properly examined, emphasizing that service tax is due post receipt of amounts from dealers. The matter was remanded for a fresh consideration within four months, allowing the appellants an opportunity to be heard. Case-Laws Service Tax Thu, 07 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2368