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2016 (10) TMI 240 - CESTAT CHANDIGARH

2016 (10) TMI 240 - CESTAT CHANDIGARH - TMI - Tour operator service - Invokation of extended period of limitation - Demand - appellant providing buses to M/s Gujarat Ambuja Cement Ltd. company on contract basis for plying their employees from their factory to residence and vice-versa - Held that:- as per definition of tour operator w.e.f. 10/9/04, 'tour operator' is a person who is planning, scheduling, organizing or arranging the tours but in the case in hand, the appellant is not planning, sch .....

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pute in that circumstances the extended period of limitation is not invokable for the demands prior to 10/9/04. - Decided in favour of appellant - Service Tax Appeal No. 25 of 2008 - Final Order No. 61114/2016 - Dated:- 10-8-2016 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Anil Sood, Advocate - for the appellant. Shri Harvinder Singh, Authorized Representative (DR) for the Respondent. ORDER This is a second round of litigation, in earlier round of lit .....

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by the appellant falls under the category of I tour operator service', therefore, a show cause notice dated 25th January 2007 was issued by invoking extended period of limitation to demand service tax from the appellant under the category of tour operator service. The matter was contested by the appellant but demand of service tax was confirmed. Aggrieved from the said order, the appellant is before us. 3. The learned Counsel for the appellant submits that the case of the appellant is squar .....

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33) S.T.R, 585 (Tri. - Del.) to say that their activity was under the category of tour operator service. 5. Heard the parties considered the submissions. 6. In this case the demand has been confirmed of service tax under the category of tour operator by invoking extended period of limitation. The issue of liability of the activity of providing transportation service to M/s Gujarat Ambuja Cement Ltd. for their employees from their factory to their residence and vice-versa was examined by this Tri .....

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e Tax leviable thereon under Section 66 of the said Finance Act, which has been made applicable retrospectively w.e.f. 1-4-2000. As the said Notification and the Finance Act, 2011 were not contested by M/s. Capri before the adjudicating authority, therefore, matter needs examination at the end of the adjudicating authority in the light of the decisions of this Tribunal placed before us by the ld. Counsel for M/s. Capri and to decide whether M/s. Capri is liable to pay Service Tax under the categ .....

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