9911796707
TMI Blog2009 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... vy was challenged by Chennai Tourist Taxi Owners Association before the Hon'ble Madras High Court (of which the appellants herein are members), by filing Writ Petition No. 18673/1997 and stay was granted by the High Court in WMP No. 29429, dated 16-12-1997. On 16-7-1998, Notification No. 58/98-ST was issued granting exemption from payment of service tax on 'Tour Operator Service' which exemption was withdrawn on 1-4-2000. Thereafter service tax became leviable once again with effect from 1-4-2000. On 30-4-2001, the Madras High Court dismissed Writ Petition No. 18673/1997 and others, challenging the constitutional validity of the levy by upholding the validity. From May, 2001, the appellants started paying service tax and started filing retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bala Travels (these two travel companies are also members of the Association). The department accepted the above Orders-in-Appeal by not filing any appeal against them. On 31-5-2007, the Commissioner of Service Tax issued a revision notice to all tour operators and adjudicated the notice by the impugned orders, upholding the liability to service tax during the period April 2000-01 under the provision to section 73(1) together with interest, and imposing penalties under the provisions of sections 76, 77 and 78 of Chapter V of the Finance Act, 1994. Hence these appeals. 3. I have heard both sides. The finding of the Commissioner (Appeals) on limitation is contained in paragraph 10 of the impugned order which is reproduced herein below : "F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insisted by the department on the assessee as far as service tax matters are concerned. The assessee should not wait for a formal show-cause notice from the department when they are aware of the service tax liability. So when the assessee continued to withhold the information which they were expected to disclose at least after the High Court's decision in their case, and also did not comply with the department's directions, the department has no other alternative but to issue show-cause notice invoking extended period of time-limit. Therefore, by omission, and failure to file the statutory return the assessee had suppressed the facts with wilful intent to evade payment of service tax and the extended period of time-limit under section 73 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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