https://www.taxtmi.com/caselaws?id=31663 Tour operator services were examined for service tax liability in light of Notification No. 15/2007-Service Tax, which required the existing demand to be reconsidered against the notification's conditions and its partial exemption effect. The demand was therefore set aside and remanded to the original authority for fresh determination and recalculation of tax, leaving the liability open for reconsideration. Penalty was found unwarranted because the dispute had persisted for a long period and the notification reflected a general practice of non-levy, which weighed against penal consequences. The penalty was deleted. en-us Fri, 21 Nov 2008 00:00:00 +0530 Wed, 13 Jan 2010 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31663 Tour operator services were examined for service tax liability in light of Notification No. 15/2007-Service Tax, which required the existing demand to be reconsidered against the notification's conditions and its partial exemption effect. The demand was therefore set aside and remanded to the original authority for fresh determination and recalculation of tax, leaving the liability open for reconsideration. Penalty was found unwarranted because the dispute had persisted for a long period and the notification reflected a general practice of non-levy, which weighed against penal consequences. The penalty was deleted. Case-Laws Service Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31663