2007 (9) TMI 233 - AT - Service Tax

Demand is confirmed by treating the applicant as tour operator - contention is that the applicants were only transporting employees of Rajasthan State Mines and Mineral Ltd. Therefore, they are not providing any service as tour operator - applicant has already deposited an amount of Rs. 1 lakh at the time of hearing of the appeal - prima facie, we find that amount already deposited is sufficient for the purpose of hearing the appeal - Service tax and penalties are waived

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service tax and penalties for an appeal regarding a demand of Rs. 4,53,186/- on the grounds that the applicant was only transporting employees and not providing services as a tour operator. The applicant had already deposited Rs. 1 lakh. The stay petition was allowed.