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2006 (12) TMI 469 - AT - Central ExciseWaiver of pre-deposit - Stay application - recovery of demand of service tax - tour operators service - Penalty imposed - HELD THAT:- As per the clarification issued by CBEC, the tax till then had not applied to package tours, which involved transport by road alone. The revised definition made the tax applicable as regards package tours organised also with vehicles other than tourist vehicles. A perusal of the definition and clarification does not appear to bring the activity of the appellants under the coverage of tour operator service. Transport of employees from different places to a common destination like a place of work, such as a factory in the instant case and bringing them back on a daily basis does not appear to be planned, scheduled, organised arrangement of tours using the buses of the appellants. The appellants have therefore made out a prima facie case against the demand and penalties imposed on them. Accordingly, there will be complete waiver of pre-deposit and stay of recovery of the dues and penalties affirmed in the impugned order till final disposal of the appeal.
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