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TMI Blog2011 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was using atleast one bus belonging to M/s. Bharti Trade Links Pvt. Ltd. as a ‘tourist bus’ covered by a ‘tourist permit’ issued by RTO atleast for the period upto 5-1-2001 covering part of the period of dispute - The above documentary evidence has to be read with the appellant’s statement given under Section 14 of the Central Excise Act - further note that, in their reply to the show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid. In the result, waiver of pre-deposit and stay of recovery are sought in respect of service tax of Rs. 8,42,580/- demanded in respect of 'tour operators service', as also in respect of equal amount of penalty. 2. After examining the records and hearing both sides, we note that the appellant was engaged in the activity of transporting passengers between Pune and Mumbai Airports during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct read with Section 83 of the Finance Act, 1994, which was to the following effect : "we carry passengers from Pune to Sahar/Santacruze and have been granted necessary permit as a contract carriage by Poona R.T.O'. The learned counsel for the appellant, however, submits that the above statement cannot be taken to mean that the buses operated by the appellant between Pune and Mumbai Airports were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... east one bus belonging to M/s. Bharti Trade Links Pvt. Ltd. as a 'tourist bus' covered by a 'tourist permit' issued by RTO atleast for the period upto 5-1-2001 covering part of the period of dispute. The above documentary evidence has to be read with the appellant's statement given under Section 14 of the Central Excise Act. We further note that, in their reply to the show-cause notice, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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