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Service Tax Demand Set Aside as SCN Failed to Specify Applicable Clause Under Law
Case Law Details
- Case Name
- Blue Hills Travels (India) Limited. Vs Commr. of Customs (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Blue Hills Travels (India) Limited. Vs Commr. of Customs (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, adjudicated an appeal concerning a service tax demand raised on a tour operator for the period 2008–09 to 2012–13. The appellant was registered under Service Tax for providing Tour Operator Services and had been regularly filing ST-3 returns and paying tax under that category. A show cause notice (SCN) dated 18.10.2013 alleged that the appellant had also rendered services under the category of Business Auxiliary Services (BAS) in relation to to...
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