2009 (5) TMI 317 - AT - Service Tax

Scope of service tax in respect of tour operators and in respect of contract carriages appellant brought to our notice that the issue of the scope of service tax in respect of tour operators and in respect of contract carriages is under examination by the Board. Vide F. No. 332/1/2009-TRU dated 16-1-2009, instructions have been issued to the lower authorities to keep the matter in abeyance as regards the adjudication matters. In these circumstances, we are inclined to order waiver of the pre-deposit of the entire dues demanded in the impugned order fill the disposal of the appellant. No coercive action should be taken.

Summary

The Appellate Tribunal CESTAT, Bangalore directed the waiver of pre-deposit of service tax, interest, and penalty for a case involving tour operators and contract carriages pending examination by the Board. No coercive action to be taken until disposal of the case. [Citation: 2009 (5) TMI 317 - CESTAT, BANGALORE]