2008 (1) TMI 184 - AT - Service Tax

Tour operators - also providing services to other tour operators & raising bills in name of others - service tax not paid on these bills on the ground that tax was paid by the other tour operators who were hiring the taxis - no proof of payment of service tax by other tour operators - in the absence of any proof of payment of tax by anyone, either by appellants or by the tour operators, no prima facie case for waiver of tax - pre-deposit of penalty shall stand waived stay partly granted

Summary

The Appellate Tribunal CESTAT, New Delhi found that the applicants, tour operators, did not charge service tax on bills raised for services provided to other tour operators. Since there was no proof of payment of service tax by anyone, the tribunal directed the applicants to deposit Rs. 9,655 as service tax within four weeks. Failure to comply would result in vacation of stay and dismissal of appeal. Compliance to be reported by 25-2-2008.