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2014 (1) TMI 562 - AT - Service TaxWaiver of pre-deposit of service tax - Service of tour operator - Held that - as per the brochures, the tour is Ex-Srinagar. The activity of tour is undertaken in Srinagar and the provisions of the Finance Act are not applicable to Jammu & Kashmir. Therefore, the applicant has a strong case in their favour. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
The applicant filed for waiver of pre-deposit of service tax of Rs.22,98,747/- with interest. The demand was confirmed due to providing taxable tour operator service. Applicant argued that service provided in Jammu & Kashmir not subject to Finance Act. Tribunal found tour operated from Srinagar, not subject to Finance Act, waived pre-deposit and stayed recovery during appeal. Stay petition allowed.
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