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2023 (8) TMI 745 - AT - Service TaxClassification of Service - Tour Operator Service or not - appellant was transporting passengers, but the buses were in possession of Tourist Permit - N/N. 20/2009 -ST dated 07.07.2009 - time limitation - HELD THAT:- The Commissioner has observed that the 25 tourist permits issued by the Secretary, State Transport Authority contain the details of tourist passenger places where passengers will travel and the tour programme would be conducted as per the dates mentioned in the permit. He has also examined the copies of contracts which were available on record wherein it is established that the appellant was providing the services of tour operator by providing their buses for marriage, parties, picnic parties etc. From the records available, the Commissioner has held that there are no documents available in the record and nor had the appellant submitted any documents which shows that they are eligible for the exemption in terms of the notification. The appellant has not been able to discharge the onus on him prove his case that they are eligible for exemption under the said notification. Despite clear directions of this Tribunal to the adjudicating authority to determine the eligibility of the appellant for the benefit of the said notification, keeping in view the fact that the vehicles involved were tourist vehicles and not stage carriages, he has failed to produce the relevant documents to support his contention that he did not fall within the exclusion condition of the Notification. Time limitation - appellant has pleaded there was confusion in regard to the definition of Tour Operator - penalty - HELD THAT:- It is apparent that definition of tour operator has been amended from time to time since it was brought into the service tax net. Therefore, it has to be acknowledged that there may have been confusion to the scope of this service, and the benefit should go the taxpayer - the demand upheld for the normal time period, and the demand for the extended period set aside. The penalty is also modified accordingly. Appeal allowed in part.
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