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Custom, Excise & Service Tax Tribunal

M/S Chandra Shubh Yatra Company Pvt. Ltd vs Cce, Jaipur I on 12 March, 2013

        

 
IN THE CUSTOMS, EXCISE & SERVICE TAX

APPELLATE TRIBUNAL

West Block No. 2, R.K. Puram, New Delhi  110 066.

Principal Bench, New Delhi



COURT NO. III



DATE OF HEARING  : 12/03/2013.

DATE OF DECISION : 12/03/2013.



Service Tax Appeal No. 700 of 2008



[Arising out of the Order-in-Original No. 24/2008 (ST) dated 21/07/2008 passed by The Commissioner of Central Excise (Appeals), Jaipur.]



For Approval and signature :

Honble Ms. Archana Wadhwa, Member (Judicial) 

Honble Shri Rakesh Kumar, Member (Technical)

1.	Whether Press Reporters may be allowed to see	:

	the Order for publication as per Rule 27 of the

	CESTAT (Procedure) Rules, 1982?



2.	Whether it would be released under Rule 27 of 		:

	the CESTAT (Procedure) Rules, 1982 for 

	publication in any authoritative report or not?



3.	Whether their Lordships wish to see the fair		:

	copy of the order?



4.	Whether order is to be circulated to the 			:

	Department Authorities?

M/s Chandra Shubh Yatra Company Pvt. Ltd.                 Appellant



	Versus



CCE, Jaipur  I                                                        Respondent

Appearance Shri Jatin Mahajan, Advocate  for the appellant.

Shri Nagesh Pathak, Authorized Representative (DR)  for the Respondent.

CORAM : Honble Ms. Archana Wadhwa, Member (Judicial) Honble Shri Rakesh Kumar, Member (Technical) Final Order No. 55856 Dated : 12/03/2013 Per. Archana Wadhwa :-

After hearing both the sides, we find service tax stand confirmed against the applicant under the category of tour operators for the period 1/4/2000 to 31/03/2004.

2. Learned advocate submits that such services were exempted with retrospective effect vide Notification No. 20/2009-ST dated 07/07/2009. In as much as the said notification was not in existence at the time of passing of the impugned orders, we deem it fit to set aside the same and remand the matter to original Adjudicating Authority for fresh decision in the light of the above notification. Appeal is thus allowed by way of remand.

(Dictated and pronounced in open court) (Archana Wadhwa) Member (Judicial) (Rakesh Kumar) Member (Technical) PK ??

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