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2018 (5) TMI 987

activity of the assessee to be classifiable under “Business Auxiliary Service” and liable to Service Tax, when the assessee has concealed and suppressed the said information? - Held that: - the definition of ‘Business Auxiliary Service’ was expanded and made much more wide with effect from 10.9.04. The appellant was already paying service tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of ‘tour operators’. It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can h .....

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y having 100% share holding of State of Rajasthan. The main activity of the appellant is to develop tourism and infrastructure activities in the State of Rajasthan. They have introduced railway transport by the name & style of Palace on Wheels and Royal Rajasthan on Wheels , to develop the tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with various emporia/shops which come in the way of the journey on the said two trains, for stopping the trains before the said shops to facilitate the passengers to do shopping, etc. The appellant charge a facilitation fee for the said purpose. 3.1 The Revenue entertained a view that the amount received by the appellant in the name of facilitatio .....

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tion in the category of Business Auxiliary Service and have failed to file the periodic ST 3 returns. In this regard, we note that the definition of Business Auxiliary Service was expanded and made much more wide with effect from 10.9.04. The appellant was already paying service tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of tour operators . It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax. .....

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