2017 (3) TMI 792

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...."Air Travel Agents" in terms of Section 65 (105) (zz) of Finance Act, 1994. The dispute in the present appeal relates to certain short payments of service tax by the appellant during the period 2003- 2004 to 2006-2007. After conducting audit of the records of the appellant, the Revenue entertained a view that the appellants have not discharged service tax on various receipts/income as shown in their profit and loss account during these years. The Revenue proceeded against the appellant to demand and recover service tax under the categories of "Rent a Cab Operator Service", "Rail Travel Agents Service" and "Business Auxiliary Service". The service tax under the category of Business Auxiliary Service (BAS) was sought to be demanded for appell....

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.... the learned Counsel submitted that neither the original order nor the first appellate order, examined the documents submitted by the appellant in detail. In fact, the original order was passed ex-parte with an observation that the appellants failed to file any reply or attend the personal hearing. The findings by the Original Authority were made in a presumptive and summary manner. The confirmation by the First Appellate Authority is also without detailed discussion of the various legal provisions as well as the data submitted by the appellant. In fact, for confirming service tax under Business Auxiliary Service, the impugned order did not bring out exactly under what category and to which client they were providing Business Auxiliary Serv....