Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Himachal Road Transport Corporation Versus CCE, Chandigarh

2016 (10) TMI 240 - CESTAT CHANDIGARH

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, scheduling, organizing or arranging the tour but .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 litigation, this Tribunal dismissed the appeal fi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 squarely covered by the decision of CCE, Bhopal vs. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Tribunal in the case of Capricorn Transways Pvt. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 category of tour operator or not. Therefore, the ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version