2008 (3) TMI 277 - AT - Service Tax

Adjudicating authority has relied upon the definition of tour operator while confirming demand - applicants liability of service tax prior to 10-9-2004, the issue is settled in favour of applicant - As regards the service tax liability, post 10-9-04, category of tour operators , not cover the activities of the applicant - It is also to be considered whether the applicant being a State Government Organization would fall under the category of tour operator or not stay not granted completely

Summary

The appeal was against the confirmation of demand of service tax of Rs. 18,11,674/- and penalty. The issue was whether the appellant, MSRTC Ltd., fell under the category of "tour operators" for service tax liability. The Tribunal directed the appellant to deposit Rs. 1.00 lakh within four weeks and stay recovery of the balance amount pending appeal disposal. Compliance was to be reported by 15-4-2008.