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2016 (10) TMI 240 - CESTAT CHANDIGARHTour operator service - Invokation of extended period of limitation - Demand - appellant providing buses to M/s Gujarat Ambuja Cement Ltd. company on contract basis for plying their employees from their factory to residence and vice-versa - Held that:- as per definition of tour operator w.e.f. 10/9/04, 'tour operator' is a person who is planning, scheduling, organizing or arranging the tours but in the case in hand, the appellant is not planning, scheduling, organizing or arranging the tour but merely supplying the bus at the request of Gujarat Ambuja Cements Ltd.. All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the ambit of 'tour operator service'. Further, we find that for the period prior to 10/9/04 the demands have been confirmed by invoking extended period of limitation as the issue liability of service tax under tour operator service was in dispute in that circumstances the extended period of limitation is not invokable for the demands prior to 10/9/04. - Decided in favour of appellant
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