2009 (1) TMI 62

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.... tax demand against the respondent and penalty imposed on him vide order-in-original dt. 31.1.08 passed by Asstt. Commissioner of Central Excise, Agra. The facts of this case, in brief, giving rise to this appeal by the Revenue are that the respondent have service tax registration dt.16.9.97 under the category of "tour operator's service" and one of their activity is providing support services like local transport, organizing monument visits, purchase of the rail ticket/air ticket, for the tourist on behalf of the principal agents. During the course of the audit of the respondent's records, the audit was of the view that during the period from Oct.'2000 to April'03, the respondent had not paid service tax amounting to Rs.1,1....

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.... order of the Commissioner (Appeals) that this appeal has been filed by the Revenue. 2. Heard both the sides. 2.1 Shri S.Gautam, Ld. Sr. Departmental Representative assailed impugned order reiterating the grounds of appeal and prayed for restoration of the order-in-original passed by the Asstt. Commissioner. He emphasized that the extended period has been rightly invoked as the full value of the taxable service was not disclosed by the respondent. 2.2 Shri Ram Kumar Agarwal, Advocate, Ld. Counsel for the respondent pleaded that the Respondent organized local tours, monument visits etc. purchase of tickets for the tourists for which the principal operators are billed; that the amount of Rs.10,06,592/- is the amount for buying ticket....

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....mation on the part of the respondent and SCN dt.10.3.06 seeking recovery of allegedly short paid service tax from Oct'2000  to April'03 period is time barred and that taking all these factors into consideration, the Commissioner(Appeals) had rightly set aside the Asstt. Commissioner's order. The respondent at the time of hearing also produced copies of ST-3 returns containing remarks about the exclusion of the amount from the value of taxable service, in respect of which according to the respondent, the Principal Tour Operators were liable to pay the tax. 3. I have carefully considered the submissions from both the sides and have perused the records. From the copies of the ST-3 returns for the six monthly period ending M....