2017 (3) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent Order   Case was made out against M/s Abhijit Travels for alleged short-payment of tax of Rs. 6,75,528/- on services rendered to Jawaharlal Nehru Port Trust between April 2004 and March 2009 in three show cause notices dated 16^th November 2007 for October 2006 to March 2007 for Rs. 99,311/-, 26^th August 2009 for April 2004 to September 2005 for Rs. 4,30,622/- and 30^th Mar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he period 2005-06 to 2009-09 represented such services on which tax liability had not been discharged. It was also noted that assessee claims this amount to be receipts on account of providing ambulances. The impugned order records that the value of ambulance services is not ascertained or available separately before observing that the period covered in the later notice overlaps the period covered....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tour operator services provided during 1.4.2004 to 8.7.2004. Consequent upon issuance of Notification No. 8/2004-ST dated 9.7.2004, the appellants would get the benefit of abatement of 60% on the value of Tour operator services. Taking the aspects discussed above and in terms of self assessment, the appellants should pay Service Tax and the same should be brought to the notice of the Department fo....