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TMI Blog2012 (7) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ntelligence was gathered by the officers of DGCEI that the applicants were engaged in the business of travels and providing its buses on hire on contractual basis to various customers for an agreed commercial consideration. Therefore, it was alleged that the services were amounts to 'tour operators' service attracting service tax under the head of 'tour operators' with effect from 01.04.2000. During the course of investigation, various statements were recorded and on the basis of this information a show-cause notice was issued for demand of service tax along with interest and proposing various penalties under the Finance Act, 1994. The said show-cause notice was adjudicated and converted into demands. Therefore, the applicants are seeking w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .)". The learned Advocate also placed reliance on CCE, Bhavnagar vs. Gujarat Travels reported in 2011 (22) STR 558 (Tri. Ahmd.) and M/s. Prasanna Travels P. Ltd. vs. CCE Pune III - 2007 (8) STR 34 wherein the Tribunal held that the permit clearly indicates that the vehicles, which were plied by the appellant, were as stage carriages and not as tourist vehicle and by relying on the decision of the Tribunal in the case of CCE & C, Vadodare II v. Gandhi Travels - 2007 (6) STR 430 (Tri.) the contention of the appellant was allowed. The learned Advocate further submitted that in the case of M/s. Buthello & Sons vide order-in-original No. 02/ST/SJS/2010 dated 15th February, 2010 for the same activity, the Commissioner of Central Excise, Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EB/C-II dated 27.06.2011 and Noida Industrial Beltings v. CCE Noida - 2004 (169) ELT 277 (Tri. - Del). Therefore, he prayed that in this matter unconditional waiver of pre-deposit be granted during pendency of the appeal. 4. Contentions of the learned Advocate have been strongly opposed by the learned SDR for the Revenue. He submitted that the decisions relied upon by the learned Advocate are passed on the basis of the decision of the Secretary Federation of Bus Operators Association (supra) and Gandhi Travels (supra). In fact, in the case of Sri Pandyan Travels vs. CCE Chennai II - 2006 (3) STR 151 (Mad.) the Hon'ble High Court of Madras relying on the decision of Secy. Federn. of Bus Operators Association of Tamil Nadu (supra) reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Ministry relating to transport of passengers on point to point basis. The issue is stated to be kept in abeyance till such time the matter is examined and suitable clarification issued by the Board relying on the decision on Vijayanand Travels Ltd. - 2010 (17) STR 428 (Tri. Bang). We have also observed that in various cases the Commissioner (Appeals) or the adjudicating authority is also of the view on the identical facts, service tax cannot be levied. Therefore, we find that there are contradictory views on the issue by the various authorities. In that set of facts, we rely on the decision of this Tribunal in the case of Mahindra & Mahindra Ltd. (supra) wherein this Tribunal has observed that "considering the fact that the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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