2006 (3) TMI 62 - HC - Service Tax

Tour operator service Apply for registration to the concerned authority without prejudice to its contention of liability Authority shall provisionally register the petitioner Until it is decided that Tour operator is liable to pay tax, no penal action can be taken

Summary

The High Court of Bombay ordered the first petitioner to apply for service tax registration without admitting liability as a 'tour operator'. The concerned authority will provisionally register and determine if the petitioner falls under this category. If liable, the authority will assess and demand service tax, with no penalties until adjudication.