9911796707
TMI Blog2014 (2) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... arged from the pilgrims the amount for Kailash Manasarovar Yatra at the prescribed rates. The department was of the view that the appellant are providing tour operators service which would attract service tax under Section 65 (105) (n) readwith Section 65 (115) of the Finance Act, 1994. Accordingly, a show cause notice dated 20th October 2010 was issued to the appellant for demand of service tax amounting to Rs. 20,19,011/- for the period from 01/4/05 to 31/3/09. The show cause notice was issued by invoking extended limitation period of 5 years under proviso to Section 73 (1) of the Finance Act, 1994 and beside the service tax, also demanded interest on the same under Section 75 ibid and sought imposition of penalty under Section 78. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Chartered Accountant, the learned Counsel for the appellant, pleaded that the demand is time barred in as much as on 30th May 2008, the Joint Secretary in the Ministry of External Affairs had written to the Chairman of CBEC for exempting the Kumaon Mandal Vikas Nigam from payment of service tax in respect of its activities relating to Kailash Manasarovar Yatra, but the Department of Revenue did not accept the request for exemption, that the fact about the role of the appellant in respect of Kailash Manasarovar Yatra organized by Ministry of External Affairs was known to the department and, as such, the appellant cannot be accused of suppression of facts from the Department and that in view of this, the entire duty demand for the period f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the first page of the adjudication order passed by the Additional Commissioner was missing. This fact can be examined only at the time of final hearing. However, prima facie, we find that the letter dated 30/5/08 of the Joint Secretary, Ministry of External Affairs to the CBEC giving details about the role of Kumaon Mandal Vikas Nigam in organizing Kailash Manasarovar Yatra and the rates being charged in respect of the same and also requesting the CBEC to exempt this activity from service tax, it is clear that the department was aware about the activity of Kumaon Mandal Vikas Nigam in respect of Kailash Manasarovar Yatra. Moreover, the appellant are a undertaking of the Government of Uttranchal and the Kailash Manasarovar Yatra was bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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