2003 (10) TMI 1 - AT - Service Tax

Service Tax Tour operator (1) Appeal (2) Dismissal to plead for non-conformity of stay order (3) Penalty (4) Appellants contention that he was not a tour operator

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal and set aside the order of the Commissioner (Appeals) who dismissed the appeal due to non-deposit of penalty amount. The appellant argued that he is not a tour operator as defined in the law and therefore not liable for registration. The Tribunal directed the Commissioner (Appeals) to reconsider the appeal on its merits.