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2016 (12) TMI 792 - CESTAT MUMBAI

2016 (12) TMI 792 - CESTAT MUMBAI - TMI - Rectification of mistake - vehicles of the applicant not being tourist vehicle - trips can be held planning, scheduling and organizing etc or not? - whether the service would fall under the head 'Tour Operator' service or not? - Held that: - From the findings of Tribunal Order, it can be seen that the findings in para 5.4 flowing from the Commissioner (Appeals) order, and it is confined to those cases where vehicle was given on hire on fixed period of ti .....

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ings and this Tribunal's findings, we do not find any mistake occurred apparently from record. - As regard the limitation, we agree that the no findings was given on the issue of limitation in this Tribunal's order - the adjudicating authority in original order held that it is undisputed fact that the activity of the appellant was not brought to the notice to the department. If this is so, department cannot be expected to take any action without knowledge of the activity of the appellant, th .....

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;s final Order No. A/3557-3565/ 15/STB dated 6-10-2015. 2. Shri. Prasad Paranjape, Ld. Counsel of applicant submits that this Tribunal in the findings of the order dated 6-10-2015 recorded in para 5.4 that the Commissioner(Appeals) has taken view that such trips cannot be held planning, scheduling and organizing etc and in para 5.6 it was recorded that demand is confirmed on the ground that tours were organized for picnic etc. Therefore this activity will fall under the planning and scheduling, .....

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ppearing on behalf of the Revenue submits that this Tribunal has passed the order after consideration of all the facts and legal issues therefore there is no apparent mistake in the order. 4. We have carefully considered the submissions made by both sides and perused the record. 5. We find that findings of this Tribunal in respect of applicant is based on the Commissioner(Appeals) order, wherein Ld. Commissioner(Appeals) has given following findings: 4. I have carefully gone through the records .....

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by the customers mainly for transporting the services for employees has already been decided in a number of cases. The Tribunal in the case of Remanan Travels vs. CST, Cochin (2010 (19) STR 83 (Tri. Bangalore) has held that the transportation of workers from different places to common destination like a place of work, such as a factory and bringing them back on a daily basis cannot be held to be planned, scheduled, organized, arrangement of tours. Similar conclusions are also arrived in the foll .....

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les for specific incidental or auxiliary services such as tours, marriages, picnic, etc. there is no doubt that such activities are invariably planned, scheduled or organized and would certainly fall under the category of Tour Operator Service. The receipts towards such activities are termed as 'extra trips' as narrated by Shri Ramesh Prakashlal Bhatia in his statement recorded on 01.12.2005. Therefore the service tax for such activities has been correctly confirmed by the adjudicating a .....

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case Commissioner(Appeals) held that it is falling under the category of tour operating service, accordingly demand was confirmed. This Tribunal considered the facts narrated by the Commissioner(Appeals) for upholding the demand. The relevant para of this Tribunal Order are reproduced below: 5.4 In the case of General Travels the same view was taken by the Commissioner Appeals Mumbai-1 that such trips cannot be held to be planned, scheduled, organized etc. We are not informed that Revenue has c .....

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the definition are independent and for the activity to be taxable, either part may be satisfied. Hence the demand of service tax against M/s. General Travels is upheld. However as the confusion on taxability remained for a long period as evident from various judicial pronouncements, we find there is reasonable cause to waive the penalties in this case in terms of Section 80 and we do so. From the above findings, it can be seen that the findings in para 5.4 flowing from the Commissioner (Appeals .....

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