2007 (8) TMI 58

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....S.T., dated 6-2-2007 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Cochin. 2. Shri M.G. Varadarajan, learned Counsel who appeared on behalf of the appellants stated that the appellants are actually agents for booking bus tickets. This service became taxable only with effect from 10-9-2004. However, Revenue proceeded against the appellants on the ground that th....

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....I heard both sides. The point at issue is very simple. The appellants are obviously rendering the services of travel agent which was brought under the Service Tax net only with effect from 10-9-2004. Since, Revenue has not put them to notice under this category, even though a part of the period of dispute covers the liability on the appellant, no tax can be collected without issue of a proper show....