2008 (1) TMI 271

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.... Shri Pradyuma. G. H. Advocate for the appellant. Shri K. Sambi Reddi, Authorised Representative (JDR) for the Revenue. [Order Per Dr. S. L. Peeran Member (J)] - This appeal arises from Order-in-Appeal No.65/2007 dated 30.09.2007 by which the Commissioner (A) has remanded the case for re-quantification and imposition of suitable penalty in terms of the observations made in the order. This i....

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....epartment the letters issued by Tour Operators to the effect that Service Tax was being discharged by them and the same had been remitted and there was no requirement for the appellant to pay the Service Tax. It is submitted that this point has not been taken into consideration by the Commissioner (A). On merits, they rely on the Tribunal ruling rendered in the case of NRC Ltd. Vs. CCE - 2007 (5) ....

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....y of "Tour Operators" while the Commissioner (A) has remanded for re-quantification to duty under the category of "Rent-a-Cab" services. Therefore, the directions given by the Commissioner (A) for consideration under this heading is not correct. Furthermore, the plea of demands being hit by limitation has not been considered and therefore, the plea of the appellant that an open remand to the Origi....