GREENLAND TRAVELS Vs. COMMISSIONER OF C. EX., COCHIN

JUDGEMENT

(1.) THE stay application and appeal are taken up together, as the issue is required to be remanded for de novo. The Commissioner (A) has rejected the assessees plea and have confirmed the Order -in -Original No. 9/2006 ST dated 21 -2 -2006 holding appellants to be engaged in Tour Operator service and has confirmed Service tax for the period 1st April 2000 to 30th September 2004. The appellants contention is that they have deposited the entire amount. Their contention is that they had been only leasing the vehicles to other tour operators. The other tour operators have paid the Service Tax. In proof of the said submission that the other tour operators paid the tax, appellant has produced all documents to this effect. However, these documents have not been produced during the time of hearing before the Commissioner (A), hence which resulted in confirmation of demands.

(2.) THE learned Counsel submits that now they have produced all the documents and same are in the paper -book. He refers to the same and submits that there is double payment now, as the appellants as well as other tour operators have already deposited the amounts. The appellants amount is required to be refunded and no Service Tax can be levied on the appellants as the other tour operators to whom cars were leased have discharged Service Tax. He submits that he will produce all the documents and satisfy the authorities about the other tour operators having discharged the Service Tax to whom vehicles were leased by the appellants.

(3.) THE learned JDR after perusal of the paper -book which contains all the documents submits that these documents had not been produced in the earlier stage, therefore, he has no objection for remanding the matter for de novo to the Original Authority.