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2010 (9) TMI 635 - CESTAT, MUMBAIWaiver of pre-deposit and stay of recovery - Tour Operator’s Service - The definition of “Tour Operator” was amended with effect from 10-9-2004 - Prior to the amendment, “Tour Operator” meant any person engaged in the business of operating tours in a vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the Rules made thereunder - The department has no case that the buses given to private agencies against hire charges during the period of dispute were covered by any such permit granted under the Motor Vehicles Act/Rules - None of such vehicles has been shown to have been covered by any tour permit issued by the Motor Vehicles authority - It has also not been shown that the Road Transport Corporation was engaged in the business of operating tours prior to or after 10-9-2004 - Therefore, the demand of service tax confirmed against the appellant is not sustainable in law - The Road Transport Corporation was not required to get registered as “Tour Operator” with the department - Therefore, it was not open to the department to invoke the extended period of limitation against them. Held that: waiver of pre-deposit and stay of recovery in respect of the amounts of service tax, interest thereon and penalties - Appeal is allowed in favour of assessee.
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