2012 (7) TMI 704

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..... mmodation in hotel, provision for food and beverages and sight-seeing for lumpsum price. Revenue was of the view that this activity is taxable under entry 65 (105) (n) of Finance Act, 1994 for services provided by a tour operator. So Revenue issued a Show Cause Notice dated 01-01-2008 demanding service tax for value of such services rendered the period 01-09-2004 to 31-03-2007. The SCN was adjudicated confirming a demand for tax amounting to Rs.12,08,88,860/- (amounts as corrected by corrigendum dated 01-12-2009) along with appropriate interest. Further penalties of Rs.1000/- and Rs.12,08,88,860/- under section 77 and 78 of the Finance Act, 1994 were imposed. Aggrieved by the said order the Appellant has filed this appeal along with stay ap .....

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..... were eligible for the abatement from the value of taxable service to the extent of 60%, which has not been given while confirming the demand. He points out that the Commissioner is interpreting the fact that the Appellant had availed credit of tax paid on input services like telephone services, services of agents etc and utilized such credit to the extent of 20% of service tax payable on taxable service rendered by them like maintenance and Repair, Cargo Handling Service, Transportation of Goods by Air etc, as provided in Rule 6 (3) (c) of Cenvat Credit Rules, 2005 for an assessee providing taxable and non-taxable services to mean that the Appellant had taken credit of inputs and capital goods used for providing the impugned service and de .....

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..... because it is evident that the Appellants were always resisting to furnish any information regarding package tour services provided by them and the department had to issue repeated summons to get even the basic minimum details required for issuing Show Cause Notice. 7. He relies on the order of the Apex court in Ravi Gupta Vs. Commissioner of Sales Tax -2010 (20) STR 264 (SC) and argues that the Tribunal should consider only prima facie case, balance of convenience and irreparable loss that may be caused to either party while considering stay application. He submits that all the three criteria are in favor of Revenue in this case. He further submits that the Tribunal should consider the decisions of Apex Court in the case of ACCE Vs. Dunlo .....

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