TMI Blog2014 (8) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- issue involved in these appeals is squarely covered in favour of Revenue in the CESTAT final order [2013 (7) TMI 816 - CESTAT NEW DELHI] in case of Jai Santoshi Maa Travellers and Ajai Kumar Gupta & Co and also in the CESTAT final order [2014 (1) TMI 44 - CESTAT NEW DELHI] in respect of M/s. Friends Tour & Travels Vs. CCE, Noida. It is also seen that there is no representation from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edi Travels dropping the service tax demand of ₹ 4,59,007/- (along with interest penalties) which was confirmed along with interest and penalties vide Order-In-Original No.MP(ST-8/2007)/39 dated 31.03.2008, (ii) Appeal No.ST/489/2009-CU[DB] filed against Order-In-Appeal No.12,13-ST/ALLD/2009 dated 16/03/2009 passed in respect of M/s. Chandra Travels dropping the service tax demand of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by respondents did not fall under the category of Tour Operator Service. 3. The Revenue in its appeals has contended that as per the contract entered into by the appellants with M/s IPCL, their vehicles were used exclusively for carriage of school children and employees family of M/s. IPCL from point to point on an agreed rate/specified remuneration. The Revenue contended that this s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Anil Kumar Agnihotri and other Vs. CCE Kanpur and also in the CESTAT final order No.ST/A/57778-57779/2013-CU[DB] dated 20/09/2013 in respect of M/s. Friends Tour Travels Vs. CCE, Noida. It is also seen that there is no representation from the side of respondents which is indicative of the fact that they have nothing to say in their defence. The fact that they had neither taken registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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