Service Tax Demand Set Aside as SCN Failed to Specify Applicable Clause Under Law

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...