2014 (1) TMI 1447 - AT - Service Tax

Waiver of pre deposit - Tour operator services - Activity of providing air transport, transportation from airport to hotel and back to airport - Held that - prima facie activity undertaken by the applicant does not cover under the category of tour operator services. Further in the case of National Aviation 2012 (7) TMI 704 - CESTAT, NEW DELHI this Tribunal has granted unconditional waiver of pre-deposit, we grant waiver of entire amount of service tax and interest and various penalties and stay recovery thereof during the pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT MUMBAI confirmed a demand of service tax, interest, and penalties against the applicant for tour operator services. The Tribunal granted a waiver of the entire amount of tax, interest, and penalties, and stayed the recovery during the appeal based on a previous case granting unconditional waiver for the same activity.