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2011 (11) TMI 264 - AT - Service TaxTour Operators vs Stage Carrier assessee plies buses with Tourist Permits buses from Udaipur to various destinations buses having permit for Tourist Vehicles and not licensed as Stage Carriers as envisaged in Motor Vehicles Act, 1988 non- filing of returns inspite of reminders - Period involved 01.09.97 to 23.12.02 extended period of limitation of 5 years - penalties imposed Held that:- Appellant was not operating as stage carrier but was operating as a Tourist Operator for which he was licensed. Further, it is proper to presume that the Road Transport Authorities were conducting the necessary checks to ensure that the Appellant was acting as Tourist Operator only and not as a stage carrier. Tax demanded for the period September 1997 to 17.8.1998 is confirmed inasmuch as prior to 2004, provisions of Section 73, under which the demands stands raised provided for invokation of longer period for non-filing of returns. Service Tax demanded for the balance period is dropped in view of the Notification 20/09-ST, dated 07-07-09 and provisions of section 75 of Finance Act, 2011, providing for exempting the taxable service provided by a tour operator having a contract carriage or tourist vehicle. In such a scenario, no mala fide can be attributed to the appellant with an intent to evade payment of duty. Accordingly, the invokation of penal provision against the appellants is not justified. The penalty imposed u/s 76 and 78 of Finance Act, 1994 upon him are accordingly set aside. - Decided partly in favor of assessee.
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