2008 (8) TMI 292 - AT - Service Tax

Appellant is contesting that Activity of sale of Bus Tickets would fall within the ambit of Travel Agent Service which is effective from 10-09-2004 and the Show Cause Notice has been issued for Business Auxiliary Service for the previous period, which is not applicable to them - submits that the issue is no longer res integra and the matter has been decided in the case of M/s. Shabeer Travels - While allowing the stay application, we direct the Registry to list this matter for out of turn hearing, as requested by Revenue

Summary

The appellant contested the levy of Service tax and penalty for selling bus tickets under 'Business Auxiliary Services', arguing it should be classified as 'Travel Agent Service'. The Tribunal allowed waiver of pre-deposit and scheduled final hearing for August 29, 2008, following the ruling in the case of M/s. Shabeer Travels.