9911796707
TMI Blog2010 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Smt. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: M.V. Ravrndran, Member (J)]. - This stay petition is filed by the appellant for waiver of pre-deposit of the following amounts :- (i) Service tax amount of Rs. 1,04,58,162/-; (ii) Interest under Section 75 of the Finance Act, 1994; (iii) Penalty of Rs. 200/- per day or at the rate of two percent of such tax per month, which ever is higher, till the date of payment; and (iv) Penalty of Rs. 5,000/- under Section 77 of the Finance Act, 1994. The above amounts have been confirmed by the adjudicating authority on the ground that the appellant is providing services under the category of 'Tour Operator Services'. It is also recorded by the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bai)] (vi) Hansa Travels v. CCE, Nagpur [2008 (11) S.T.R. 366 (Tri. - Mumbai)] (vii) Parveen Travels (P) Ltd. v. CST, Chennai [2008 (11) S.T.R. 357 (Tri. - Chennai)] (viii)Maharashtra State Road Trans. Corpn. Ltd. V. CCE, Nasik 2008 (12) ST.R. 624 (Tri. - Mumbai)] (ix) Himachal Road Transport Coqin. v. CCE, Chandigarh [2008 (11) S.T.R. 389 (Tri. - Del.)] (x) CCE, Mangalore v. Sunil S. Kotian [2007 (6) S.T.R. 379 (Tri. - Bang.)] (xi) CCL, Vadodara-II v. Gandhi Travels [2007 (6) S.T.R. 430 (Tri. - Ahmd.)] (xii) Best Call Taxi v. CCE, Coimbatore [2007 (7) S.T.R. 218 (Tri. - Chennai)] He also drew our attention to the permits issued by Karnataka State Transport Authority which indicate that the vehicles were in fact registered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us today. We find that all the submissions are towards non-taxability of the amounts received for providing transportation of employees from residence to work place and back in a private vehicles. The question as to whether the permit No. KMV-47 could be considered as 'transport service vehicle' or 'private service vehicle' needs to be gone into detail which can be done at the time of final disposal of the appeal. We find that all the case laws cited by the learned Counsel need to be gone into details to the facts of the case to the case in hand, which requires detailed hearing. We are of the considered view that appellants have not made out a prima facie case for complete waiver of the amounts adjudged by adjudicating authority, hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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