Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1048 - CESTAT CHENNAITour operator service - Department took the view that the vehicles operated by the appellants are covered by permits issued b the Transport authorities under the Motor Vehicles Act and the point to point services operated by them would be liable to be classified under the category of "tour operator service" - Time limitation - Held that: - There is no allegation that appellant had collected service tax from their customers but had not paid the same to the exchequer. It is also a fact that the issue of taxability in respect of stage carriages/contract carriages and tour operators was mired in confusion during impugned period and only after the judgment of the Hon'ble Madras High Court in Secretary, Federation of Bus Operators Association of Tamil Nadu Vs UOI 2001 (134) ELT 618 (Mad.) wherein the matter had been settled - extended period not invoked. Penalties imposed on the appellant under Sections 76 and 78 of the Finance Act, 1994 are also set aside.
|