TMI Blog2012 (7) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... fication issued by the Board – waiver of pre-deposit granted. - ST/58 & 61/2010-Mum - A/452-453/2011/CSTB/C-I - Dated:- 20-10-2011 - Ashok Jindal, Sahab Singh, JJ. For Appellant: Shri Prakash Shah, Adv., Shri Prasad Paranjpe, Adv. For Respondent: Shri Y K Agarwal, SDR Per: Ashok Jindal: As the issue involved in both the stay petitions is common, both the stay applications are disposed of by a common order. 2. The service tax demand along with interest and various penalties under the Finance Act, 1994 has been confirmed against the applicants for the period 1st October, 2001 to 30th September, 2006 under the category of 'tour operators' service. Intelligence was gathered by the officers of DGCEI that the applicants were e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2009 (14) STR 31 (Tri.Delhi) wherein this Tribunal held that "the buses in question are not tourist vehicle as provided under Rule 128 of Central Motor Vehicles Rules. As per the Motor Vehicles Act, 1988 'tourist vehicle' means a 'contract carriage' constructed or adapted and equipped and maintained in accordance with such specification as may be prescribed on its behalf and there is no evidence on record to show that the buses in question are constructed or adapted and maintained in accordance with such specifications by relying on the decision of Secretary Federation of Bus Operators Association of Tamil Nadu v. Union of India - 2006 (2) S.T.R. 411 (Mad.)" . The learned Advocate also placed reliance on CCE, Bhavnagar vs. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transports vs. Commissioner of Service Tax, Bangalore - 2011 (22) STR 28 (Tri. Bang.) wherein this Tribunal has granted stay on the ground that letters dated 4th November, 2009 and 29th March, 2010 are in respect of the issue relates to service tax on transport of passengers on point to point basis and this issue is kept in abeyance till such time the matter is examined and suitable clarification issued by the Board. He further submitted that when contradictory order passed by the adjudicating authority in case of other assessee, unconditional stay be granted. To support this contention he relied on the decision of this Tribunal in the case of Mahindra Mahindra Ltd. Order No.S/534/11/EB/C-II dated 27.06.2011 and Noida Industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case. He further submitted that in an identical facts in the case of Parveen Travels - 2008 (11) STR 357 (Tri.) has directed to make a pre-deposit of the service tax. Therefore, the applicants may be asked to make a pre-deposit of the demand of service tax. 5. Heard both sides and considered their submissions. 6. We find that both the sides are relying on various decisions passed on by the Hon'ble High Courts of Gujarat and Madras and decisions of this Tribunal relying on the said decisions but in the case of Sharma Transports (supra) we find that the unconditional waiver of pre-deposit has been granted to the applicants relying on the letters dated 4.11.2009 and 29.3.2010 issued by the Finance Ministry relating to transport of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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