2007 (6) TMI 114

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....he service tax amount of Rs. 4,05,285/- along with interest and equal amount as penalty under Section 78 of the Finance Act, 1994. The appellants are working as Air Travel Booking Agents for various international as well as domestic airlines. A show cause notice dated 15-7-2005 was issued demanding service tax for a period more than 5 years, i.e. from February 2000 to January 2004 on the ground th....

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....noted in the orders, the authorities had failed to record their findings. The learned Counsel submits that the matter is fit for remand so that their plea can be re-examined. 3. Heard the learned DR in the matter. On a careful consideration of the matter, I notice that the plea raised by the appellants had not been examined by the Commissioner (Appeals). Although the submissions have been recorde....