2018 (1) TMI 1018

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....Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself. Accordingly, we have heard ld. A. R. and have gone through the impugned order. 2. We find that the appellant was registered under the category of "Air Travel Agents Services" and was paying Service Tax. However, they filed ST-3 Returns and paid tax ti....

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....een that the appellant did not contest the fact of providing various services and their liability to pay the Service Tax on the same. However, they contended that the Service Tax liability should be computed in terms of Rule 6(7) of the Service Tax Rules, 1994. The said contention of the appellant does not stand accepted by the Commissioner (Appeals) on the ground that they did not exercise option....

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....ch as, they were not paying any Service Tax, the question of exercising the said option did not arise during the relevant period and the appellant's request for exercising the said option at this point of time, when the tax is being confirmed against them, is proper and justified. Accordingly, we are of the view that the matter needs remand for re-quantification of the assessee's tax liability by ....