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2011 (2) TMI 664 - CESTAT, MUMBAIWaiver of pre-deposit - ‘tour operators service’ and ‘business auxiliary service’ partly - From the document, it appears that the appellant was using atleast one bus belonging to M/s. Bharti Trade Links Pvt. Ltd. as a ‘tourist bus’ covered by a ‘tourist permit’ issued by RTO atleast for the period upto 5-1-2001 covering part of the period of dispute - The above documentary evidence has to be read with the appellant’s statement given under Section 14 of the Central Excise Act - further note that, in their reply to the show-cause notice, the appellant admitted tax liability to the extent of Rs. 1,38,861/- (including interest) for the period 2002-03 and 2003-04 under the head ‘tour operators service.’ - Stay granted partly.
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