2018 (10) TMI 1327

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....ent: Shri L. Patra (AR) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in providing services under the category of "Tour Operator" and "Air Travel Agent" services which were taxable services as defined under the Sub Clause (n) and (l) of Clause 105 of Section 65 of Finance Act, 1994 and holding the service tax registration under Tour Operator Service....

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....e relevant time was only on the actual receipt against the bill amount. 2) On the service involved there were different rate of service tax but the average rate of service tax was applied and demand was raised. 3) There is no clear clarification of classification of service tax, hence the demand quantified without proper classification does not sustain. 3. Sh. L. Patra Ld. Assistant Commi....