https://www.taxtmi.com/caselaws?id=34216 The appeal was allowed by the Tribunal as the appellant's services were not considered Business Auxiliary Services (BAS) due to the absence of proper Show Cause Notice under the relevant category, rendering the demand for Service Tax unsustainable. Additionally, the appellant's services were deemed similar to those of a travel agent, which became taxable only from a specific date, leading to the appeal being allowed with consequential relief. The Tribunal limited the demand for Service Tax to a specific period, considering the lack of proper categorization and notice under the correct classification, and found the penalties imposed excessive and unwarranted. en-us Tue, 03 Mar 2009 00:00:00 +0530 Tue, 04 Aug 2009 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34216 The appeal was allowed by the Tribunal as the appellant's services were not considered Business Auxiliary Services (BAS) due to the absence of proper Show Cause Notice under the relevant category, rendering the demand for Service Tax unsustainable. Additionally, the appellant's services were deemed similar to those of a travel agent, which became taxable only from a specific date, leading to the appeal being allowed with consequential relief. The Tribunal limited the demand for Service Tax to a specific period, considering the lack of proper categorization and notice under the correct classification, and found the penalties imposed excessive and unwarranted. Case-Laws Service Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34216