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TMI Blog2023 (9) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... al [OIO] dated 22.3.2017 passed by the Deputy Commissioner. 2. We have heard learned Chartered Accountant who is also the Director of the Appellant and learned authorised representative for the Revenue and perused the records. 3. The appellant is a Tour Operator and is registered as such with the Service Tax Department and it has been paying service tax on the taxable services which it provided. Its business mainly consists of organising tours for foreign tourists to India. In order to provide this service, the appellant uses the services of taxis and the operators of these taxis paid service tax and recovered it along with their service charges from the appellant. The appellant availed CENVAT credit of the service tax so paid and utilise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vider. Notification No. 30/2012-ST dated 20.06.2012 In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), and in supersession ............., the Central Government hereby notifies the following taxable services and the extent of service tax payable thereon by the person liable to pay service tax for the purposes of the said sub-section, namely :- I. The taxable services,- (A)(i) ........ (v) provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose or service portion in execution of works contract by any individual, Hindu Undivided Family or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent indicated in the notification. Notification No. 30/2012-ST was issued and as per S. No. 7(a) of the table contained in it, 'in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business', 100% service tax should be paid by the service recipients and no service tax needs to be paid by the service provider. 6. The Deputy Commissioner of Service Tax issued Show Cause Notice [SCN] dated 27.1.2016 to the appellant proposing to recover the service tax amounting to Rs. 2,76,808/- invoking extended period of limitation under the proviso to section 73(1) of the Finance Act along with interest an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es also need to be set aside for this reason. 9. Learned authorised representative for the Revenue reiterated the findings of the impugned order and asserted that the impugned order is correct and calls for no interference. 10. We have considered the submissions on both sides and perused the records. 11. There is no dispute that the appellant is provided tour operator services and has been paying service tax on the services and has been filing ST-3 returns. To provide these services, the appellant hires taxis. Thus, the services of the taxi operators are the input services to the appellant. 12. From the invoices produced before us, it is evident that the taxi operators were paying service tax on their services considering themselves lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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