2006 (3) TMI 62

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..... an be taken - Writ Petition No. 684 of 2006 - - - Dated:- 13-3-2006 - [Order per].- P.C. :- The learned counsel for the petitioners submits that the first petitioner is not averse to get itself registered with the concerned authority without prejudice to its contention that it is not liable to pay service tax as it does not fall in the category of 'tour operators'. 2. In the light of the s .....

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..... tioner for payment of service tax and upon adjudication raise the demand accordingly. (iv) Until the matter is adjudicated by the concerned authority and demand is raised, if it is held that the first petitioner is covered under the category of 'tour operators' and liable to pay service tax, no penal action/coersive process shall be taken against the petitioners. - - TaxTMI - TMITax - Servic .....

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