2021 (8) TMI 328

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....i Ravi Kapoor, Authorized Representative for the Department. 3. It is submitted on behalf of the appellant that the appellant is a tour operator agency. A show Cause Notice bearing No.50028 dated 07.03.2013 was served upon him proposing recovery of service tax for the period 2008-2009, 2011-2012 amounting to Rs. 2,70,94,633/- for the amount received on account of ticket booking, but rent contract booking and luggage booking. The entire demand was confirmed vide Order No.05/2013 dated 08.03.2013. It is impressed upon that when the said order was challenged before this Tribunal, vide the aforesaid Final Order, the Tribunal dropped the demand with respect to the amount of luggage booking. However, remanded the matter for re-working the amou....

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....me para No.8.3 of the impugned order. It is submitted that table given in the said para is exactly correct calculation based upon the benefit of Notification No.06/2005. However, it is acknowledged that there is no express reasoning given for the said calculation. Therefore, denying the same to be in contravention of the directions of the Tribunal, learned D.R. has prayed for the dismissal of the impugned appeal. 6. After hearing both sides and perusing the record, I observe and hold as follows:- This Tribunal vide Tribunal Order dated 17.10.2019 has directed as follows:- "We, thus, hold that the demand pertaining to luggage booking is not sustainable. As the demand pertaining to ticket booking is confirmed as not contested. ....