2017 (1) TMI 611

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.... for the Appellant: Mr. Manish Saharan, Advocate Present for the Respondent: Mr. Ranjan Khanna, D.R. PER: B.RAVICHANDRAN These three appeals are against a common impugned order dated 23.05.2011 of Commissioner (Appeals), Indore. The dispute involved in these cases is that the appellants' service tax liability under two categories of taxable services namely "tour operator service" and "ren....

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....1. Hence, he submitted that there is no tax liability on the appellants. 3. Regarding tax liability under the category of "rent-a-cab service" the ld. Counsel submitted that in view of the exemption claimed as above for tour operator service, their overall turnover will be less than threshold limit for small scale service provided during the relevant time. The ld. Counsel also strongly conteste....

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....examination by the lower authorities. The applicability of the said exemption to the appellants required re-verification of basic documents, more specifically the registration status of the vehicles operated by the appellants. In case the said exemption is found to be available to them, then the question of eligibility of small scale exemption for the other taxable service namely, "rent-a-cab serv....