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Commissioner of Customs, C.E. & S.T. -Allahabad Versus Dwivedi Travels, Chandra Travels

2017 (10) TMI 556 - CESTAT ALLAHABAD

Classification of services - Tour Operator Service or otherwise - the appellants had provided Bus/Minibus to M/s Indian Petrochemicals Corporation Ltd. (IPCL) for transporting their employees, school children, families from various places to the place of their work, school etc. and received payments thereof from them during 01/04/2002 to 31/03/2006 as intimated by IPCL - whether the Learned Commissioner (Appeals) is correct in holding that the appellant have not provided service under the catego .....

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ness of operating tours in a tourists vehicle covered by a permit as granted under the Motor Vehicle Acts and Rules thereunder - it is nowhere case of the Revenue that respondents have used a tourist vehicle as defined under the provisions of the Finance Act read with the Motor Vehicles Act. - Merely because the respondents are holding the permit, they do not become liable to service tax for Tour Operator Service. - Appeal dismissed - decided against Revenue. - ST/MISC/70274 & 70275/2016 .....

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erator Service as defined in Section 65(115) of the Finance Act, read with Section 65(113) and (114) of the Finance Act. 2. The brief facts as per SCN are that both the appellants had provided Bus/Minibus to M/s Indian Petrochemicals Corporation Ltd. formerly known as M/s Recron Synthetics Ltd., Allahabad (hereinafter referred to as IPCL ) for transporting their employees, school children, families from various places to the place of their work, school etc. and received payments thereof from the .....

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inance Act, 1994 along with interest under Section 75 of the said Act. The appellants had (i) failed to take registration under Section 69 of the Finance Act, 1994 read with Rule 4 of the Service Tax Rules, 1994; (ii) failed to pay Service Tax due under Section 68 of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules, 1974; (iii) failed to file periodical returns in form of ST 3 under Section 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994 and (iv) also f .....

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f proviso to Section 73 (1) of the Finance Act, 1994 and the aforesaid appellants are also liable for penalty under Section 76, 77 and 78 of the Finance Act, 1994 for contravention of aforesaid provision of the Finance Act, 1994 and the Service Tax Rules, 1994. Accordingly, show cause notices vide C. No. V(MP) ST-912) Adj-6572007, dated 08/06/2007 and C. No. VI(MP) ST(12) Adj-66/2007, dated 08/06/2007 were issued to the appellant No. 1 and the appellant No. 2 respectively demanding Service Tax a .....

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liable to pay Service Tax of ₹ 3,28,839.00 and Education Cess 3,491.00 (Total ₹ 3,32,330.00) along with interest and the same was recoverable from the appellants under proviso to Section 73 (1) and Section 75 of the Finance Act, 1994 respectively and the appellants liable for penalty under Section 76, 77 and 78 of the Finance Act, 1994. Accordingly, the adjudicating authority passed the orders as below. Appellant Confirmed Service Tax as shown below alongwith interest under proviso t .....

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at they are transporting employees of the company from the residence to the workplace and children of employees from residence to school and back, which is not taxable under tour operator service. The show cause notice and the Order-in-Original have proceeded on the presumption that the respondents have provided tour operator service to measures Indian Petrochemicals Corp. Ltd. (IPC and for short) and accordingly, the tax have been confirmed. There is no basis for such presumption under the fact .....

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r a pleasure trip nor a visit for special purpose to learn or look around the place visited. Contract carriages, of course, is one of the basis for holding a person as tour operator but it is necessarily required that there should be an involvement of 'tourists vehicle', which is not the case here in. Moreover, it is not on the record that service was performed in the tourist vehicle. The tourist's vehicle is required to confirm to the specifications as provided under Rule 128 of Mot .....

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ling of this Tribunal in Tamil Nadu State Transport Corporation Ltd. v/s CCE, Chennai, 2007-06 STR 322. The Tribunal had held the transport of employees from different places to a common destination like place of work, such as factory and bringing them back on a daily basis does not appear to me a planned, scheduled, organised, arrangement of tour using the buses. 4. Being aggrieved the Revenue is in appeal before this Tribunal on the grounds that according to the work order dated 23, February, .....

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