2005 (2) TMI 7

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....s. The dispute raised in the present appeal is the quantum of service tax, which the appellant was liable to pay during the period 1st April, 1999 to 30th September, 2000. The appellant filed return before the Central Excise authorities showing tax payment @ 0.5% of only price at which the ticket was sold by the appellant to passengers. The Revenue authorities took the view that 0.5% should have b....

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....iable for service tax in excess of 5% of the total margin realized. During the hearing of the case, it was pointed out that the Revenue authorities were in error in treating the printed fare on the tickets as bask fare and demanding only service tax at 0.5% of that amounts. It is also being emphasized that the option to pay at 0.5% of the basic fare cannot be converted into a burden on the appella....