2010 (3) TMI 818

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....shnan Nair for the Respondent. JUDGMENT C.N. Ramachandran Nair, J - Heard the standing counsel appearing for the appellant and the counsel appearing for the respondent. 2. The order under challenge is one issued by CESTAT holding that the respondent is engaged in travel agency business, which was brought under service tax net with effect from 10-9-2004. The respondent can be assessed f....

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....e Tribunal, the respondent assessee is engaged in travel agency business. We do not think that the respondent could be assessed under business auxiliary service. Counsel for the respondent also submitted that the respondent has taken the issues for payment of tax for the travel agency service and in fact, excess tax paid is refunded by the Department. In the circumstances, we do not find any merit....