2013 (3) TMI 106

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..... Order per : Archana Wadhwa, Member (J) (for the Bench)]. - All these stay petitions are being disposed of by a common order as they arise out of same impugned order passed by Commissioner (Appeals) vide which the demands of Service Tax stand confirmed against the applicants as detailed below : Chart of Total Demand of Service Tax Category of service Shri Arun Gupta Shri Tarun Gupta Smt. Priya .....

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..... with effect from 1-6-2007, they have rendered services falling under the category of rent a cab. Proceedings were accordingly initiated against them and culminated into passing of order of Commissioner (Appeals) confirming demands as indicated above and imposing penalties. Hence, the present appeal. 4. We find from the definition of tour operator, as appearing in Section 65(115) of the Fina .....

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..... aken the tours. It is also the appellants contention that the vehicle was granted tourist permit but the same was being used as a stage carrier. As per the latest Finance Bill, providing of such services stand exempted retrospectively. It also stands contended before us that demand against M/s. Hans Travels already stand confirmed under the category of tour operator service and confirmation of dem .....

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