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2009 (4) TMI 123 - CESTAT, MUMBAITour Operator Services – Service Tax was collected but not deposited - The appellants claimed to avail exemption in terms of Notification No. 6/2005-ST, dated 1-3-2005 after surrendering of their registration as their annual turnover was below Rs. 3,00,000 – held that - The contention of the appellants that they were not covered under the definition of ‘tour operator services’ and taking the benefit of exemption limits are not sustainable when the appellants are charging service tax from their customers and at the same time not depositing the same with the department - The contention of the appellants that the reversionary authority has no power to impose penalty as original authority has opted not to impose any penalty is not convincing as there is a clear violation of payment of service tax on their part
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