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2009 (6) TMI 208 - CESTAT, CHENNAIDemand arises as a result of alleged non-payment of Service tax, on Tour Operator Service - The case of the department is that amounts collected and stated to be representing luggage collections actually represented passenger collections. Although the plea taken by the assessees was that they represented collections for transport of luggage of persons other than the passengers, no documentary evidence was produced to substantiate the plea. – stay granted partly - The delay of three days in preferring the above appeal is allowed as it is satisfactorily explained as being due to the fact that the appellant is an elderly lady without any formal education and that she was not aware of the procedure relating to the filing of the appeal. – Delay is condoned
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