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Andhra Pradesh State Road Transport Corporation, Hyderabad. Versus CCCE&ST, Hyderabad. And (Vice-Versa)

2017 (11) TMI 34 - CESTAT HYDERABAD

Tour operator service - benefit of abatement - N/N. 25/2012-ST, dt. 20.06.2012 - Held that: - for a vehicle having stage carriage permit like busses owned by the appellants, to operate for private persons/marriage parties under a contract, such basis will then necessarily be required to obtain a contract carriage permit or a special permit as aforesaid. In our view, once such a contract carriage permit or a special permit is obtained, the bus will then no longer has the character of a stage carr .....

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ded under section No. 23 of notification 25/2012 since that exemption will not cover contract carriage on hire - demand with interest sustained. - Penalties - Held that: - the matter is one of the unproductive and that the question of taxability on the services was mired in confusion and litigation, the penalties imposed in all these cases are set aside. - Appeal allowed in part. - ST/30314/2017, ST/30347/2017 and ST/30616/2017 - A/31684-31686/2017 - Dated:- 24-10-2017 - Shri M.V. Ravind .....

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rder-in-Original, be taken up today for disposal; accordingly, we called for appeal papers and after ascertaining the facts that Revenue's appeal is against the same Order-in-Original, we take up the same for disposal today. Revenue's appeal is against abatement granted by adjudicating authority. 2. In these appeals, demand of differential tax has been made against the appellants under "Tour Operator Service". Appellants were engaged in providing variouschartered/contract carri .....

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to marriage parties, pilgrimages etc. It appeared to the department that these services provided by appellant fall within the ambit of Tour Operator service as defined under section 65(115) of Finance Act, 1994 attracting service tax liability. Show cause notice dated 23.07.2012 was issued to appellants, inter-alia proposing demand of differential tax liability on tour operator services provided by them during the period April 2009 to March 2012 alongwith interest liability thereon as also impos .....

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d 10.09.2014 was issued to appellants, interalia proposing demand of differential tax liability of ₹ 3,58,74,984/- with interest thereon as also imposition of penalties under various provisions of law. After due process of law, the lower authorities vide impugned order dated 05.12.2016 confirmed the proposed tax liability with interest and also imposed penalty of ₹ 3,58,74,984/- under section 76 of the Finance Act, 1994 and ₹ 10,000/- under section 77 of Finance Act, 1994. Henc .....

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000-COM-146-16-17, dated 16.12.2016 confirmed the demand of ₹ 1,11,82,785/- for the year 2012-13 and ₹ 3,63,55,242/- for the services provided during the year 2013-14, alongwith interest liability thereon. Penalty of ₹ 4,75,38,027/- was also imposed under section 78 of the Act alongwith penalty of ₹ 10,000/- under section 77 ibid. Hence, appeal No.ST/30347/2017. 4. In appeal No.ST/30616/2017, Revenue is aggrieved by the HYD-SVTAX-000-COM-146-16-17, dated 16.12.2016, where .....

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all services, other than those mentioned in the negative list or exempted from payment of service tax are liable to levy of service tax. (b) Section 66 D of the Act, containing the negative list covers the following, during the relevant period. Service of transportation of passengers, with or without accompanied belongings by- (i) A stage carriage; (ii) Railways in a class other than- (A) First class; or (B) An air-conditioned coach; (iii) Metro, monorail or tramway; (iv) Inland waterways; (v) P .....

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t Bagdogra located in West Bengal. (ii) A contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or (iii) Ropeway, cable car or aerial tramway. 6. Ld. DRs Shri Amar Prakash and Sh. B. Raja Ambedkarsubmits that from 1.7.2012, the negative list regimen is vogue, hence the submissions of learned counsel are to be rejected. 7. We find that for the period from 01.07.2012, all services unless specifically mentioned in the negative list or otherwise, .....

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, with or without accompanied belongings by contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire. 9. We have no dispute on the factum of above provisions which would be appropriate to refer to the relevant provisions of Motor Vehicles Act, 1988, to understand the issue better. Section 72 of Motor Vehicles Act, 1988 covers the grant of stage carriage permits. Sections 73 & 74 govern the procedure for obtaining a contract carriage permit, s .....

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