INTERGLOBE ENTERPRISES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE appellants are in appeal against the impugned order along with an application for stay.

(2.) The facts of the case are that an enquiry was conducted with the appellants by the Assistant Commissioner of Service Tax. The appellants are engaged in the business of promoting and marketing vacations and trips conducted by foreign principals as "General Sales Agent", To back up this activity, the appellants appointed Travel Agent for booking the tickets and those travel agents after booking the tickets and deducting their commission, they paid the balance amount to the appellants, on which they have discharged the Service Tax liability. Thereafter, the appellants after deducting their commission, they sent the remaining amount to the Foreign Service recipients. An enquiry regarding the commission retained by the appellants was made and it was found to the department that the amount retained by the appellants is chargeable of Service Tax under the category of "Travel Agent Services".

(3.) AFTER hearing both sides, we find that the appeal itself can be disposed of at this stage. Therefore, with the consent of both the parties and after waiving the requirement of pre -deposit, we take up the appeal itself for final disposal. As we have observed that no show -cause notice has been issued in this matter and there is no adjudication order against the appellants, therefore, no appeal was maintainable before the Commissioner (Appeals). Admittedly, the department has not challenged the impugned order before us. Therefore, we hold that the impugned order passed by the Commissioner (Appeals) is not an order in the eyes of law. With these observations, we set aside the impugned order and allow the appeal.