9911796707
TMI Blog2008 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 78 of the Finance Act, 1994. The Revenue has proceeded to bring the appellants under the category of "Tour Operator" as defined under Section 65(115) of the Finance Act, 1994, as amended. The appellant's contention is that they do not fall into any of the definitions of "Tour Operator", "Tourist Vehicle", "Tourist Permit" so as to be liable for service tax. They are primarily operating stage carriage services only and the vehicles which are being plied by obtaining stage carriage permits do not come within the definition of "Tourist Vehicle". Their submission is that besides stage carriages, they are providing services on charter basis viz. Casual Contract basis, Inter-State Casual Contract and Chartered Contract Services. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also pleads time-bar in the matter on the ground that the demands were of year 2004 whereas the show cause notice was issued in February 2006. 2. The learned Jt. CDR points out that the special permits were obtained by the appellant for taking the tourist to the special places already indicated supra. She submits that the passengers were tourists and they were brought back from the places where they were taken by the bus. Once they have taken the special permits to organize All India Tour to special places, then they have to be considered as "Tour Operator" as defined under Section 65(115) of the Finance Act, 1994. She submits that initially the demand was for more than Rs. 10 crores. The Commissioner had accepted the party's plea and red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention cannot be accepted fully to grant full waiver of pre-deposit of the amount in the matter. However taking into consideration of overall facts and circumstances of the case including the financial hardship pleaded by them before us based on the Annual Accounts for the year 2004-05 which shows that the appellants had suffered enormous loss in terms of the Audit Report and also generating the revenue for each year for running the organization; and the Revenue's interest is also required to be safe guarded in the matter, the appellants are directed to pre-deposit a sum of Rs. 50,00,000/- (Rupees Fifty lakhs only) within a period of three months from today and on such deposit, the pre-deposit of balance amount of service tax and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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