2013 (12) TMI 432 - AT - Service Tax

Demand of service tax - Transportation of school children - Tour operator service - Held that - When we examined the definition the tour operator and essential conditions of law, we find no substance in the first appellate order. The satisfaction of the element of law has not been brought out by impugned order. Once such a material fact comes to our notice, waiving requirement of pre-deposit, we allow the appeal of the appellant annulling the demand in question - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the appellant, annulling the service tax demand of Rs. 1,11,326 related to transportation of school children as a tour operator service. The Tribunal found no substance in the first appellate order and waived the requirement of pre-deposit. The stay application and appeal were both allowed.