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2012 (6) TMI 663 - AT - Service TaxWaiver of pre-deposit tour operator service Held that - appellant did not have service tax liability prior to 16.05.2008, the date on which Section 65(115) of the Finance Act 1994 was amended to widen the definition of tour operator . Pre-deposit waived.
Issues:
Waiver of pre-deposit and stay of recovery in respect of service tax, education cess, and penalty imposed on the appellant under the head 'tour operator service' for the period December 2002 to May 2005. Analysis: The appellant sought waiver of pre-deposit and stay of recovery concerning service tax, education cess, and penalty amounting to Rs.2,86,283/- related to 'tour operator service' for the period December 2002 to May 2005. The appellant argued that they were not liable for service tax before 16.05.2008, when the definition of "tour operator" was expanded under Section 65(115) of the Finance Act 1994. The appellant cited the Tribunal's decision in Praseetha Suresh Vs. CCE, Thiruvananthapuram 2006 (3) S.T.R. 777 (Tri.-Bang.) and other relevant cases to support their claim. The respondent opposed the application, referring to decisions such as Secy. Federn. Of Bus-operators Assn. of T.N. Vs. Union of India - 2001 (134) E.L.T. 618 (Mad.), Sri Pandyan Travels Vs. CCE, Chennai 2004 (163) E.L.T. 409 (Mad.), and Pandit Motor Service Vs. CCE, Jaipur 2007 (8) S.T.R. 344 (Tri.-Del.). The appellant highlighted that similar appeals were scheduled for hearing on 29.11.2011, where the bench had previously granted waiver and stay. This fact was not disputed, leading the Tribunal to consider granting the same relief in this case. Upon review of the submissions, the Tribunal decided to dispose of this case along with the similar appeals scheduled for 29.11.2011. Given the small amounts involved and the precedent of granting waiver and stay in comparable cases, the Tribunal granted the waiver of pre-deposit and stay of recovery as requested by the appellant. The appeal was directed to be listed for hearing on 29.11.2011, aligning with the other related cases for comprehensive consideration.
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