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2017 (11) TMI 34 - AT - Service TaxTour operator service - benefit of abatement - N/N. 25/2012-ST, dt. 20.06.2012 - Held that: - for a vehicle having stage carriage permit like busses owned by the appellants, to operate for private persons/marriage parties under a contract, such basis will then necessarily be required to obtain a contract carriage permit or a special permit as aforesaid. In our view, once such a contract carriage permit or a special permit is obtained, the bus will then no longer has the character of a stage carriage but will instead acquire the colour of a contract carriage/special permit garage - Viewed in this light, the busses of the appellants having become contract carriage or a special permit garage even if for temporary permit to provide them on hire for marriages/pilgrimage etc. this cannot be considered as a stage carriage for that short period and hence cannot then claim to be recovered under the negative list of services by a stage carriage or for that matter covered by the exemptions, provided under section No. 23 of notification 25/2012 since that exemption will not cover contract carriage on hire - demand with interest sustained. Penalties - Held that: - the matter is one of the unproductive and that the question of taxability on the services was mired in confusion and litigation, the penalties imposed in all these cases are set aside. Appeal allowed in part.
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