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2018 (1) TMI 1130 - AT - Service TaxClassification of services - Tour Operator Service - Department took the view that the vehicles operated by the appellants are covered by permits issued by the Transport authorities under the Motor Vehicles Act and the point to point services operated by them would be liable to be classified under the category of "tour operator service" - extended period of limitation - Held that: - Appellant has conceded his liability for part of the period; there can then be no reason why such liability will not extend to the entire period covered by the notice. Accordingly, the tax liabilities will be demandable for the periods 1.4.2000 to 07.10.2004 and October 2005 to March 2007 - SCN not hit by limitation. Grant of cum tax benefit - Held that: - There is no allegation that appellant had collected service tax from their customers but had not paid the same to the exchequer. It is also a fact that the issue of taxability in respect of stage carriages/contract carriages and tour operators was mired in confusion during impugned period and only after the judgment of the Hon'ble Madras High Court in Secretary, Federation of Bus Operators Association of Tamil Nadu Vs UOI [2001 (4) TMI 7 - MADRAS HIGH COURT] wherein the matter had been settled - plea of cum duty benefit is granted - penalty set aside. Appeal allowed in part.
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