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TMI Blog2012 (7) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-04 to 17-04-2006 and at 12.24% for the period 18-04-2006 to March 2007 on the gross value for airfare, accommodation and food when such items were not taxable. The issue whether these items can be taxed as value of service for planning, scheduling, organizing or arranging tours needs careful examination. Pre-deposit waived. - ST/Appeal No.265/2010 - ST/800/2011 - Dated:- 29-11-2011 - Archana Wadhwa, Mathew John, JJ. For Appellant: Shri P K Sahu, Adv. For Respondent: Shri Amrish Jain, DR Per: Mathew John: The Appellant, M/s National Aviation Company of India, which has taken over the business of the company formerly known as M/s Indian Airline Ltd was engaged in the business of providing package tours to various destinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, something which was not taxable. He also submits that apart from the airfare the major component of the charges for packaged tour was hotel rent and charges for food and beverages. These items were also not subjected to service tax during the relevant period. He submits that charging service tax on the total amount for all such items is not within the scope of service tax levied under Finance Act, 1994 during the relevant period and charging such tax will cause serious financial difficulty to this national carrier which is currently facing acute financial crisis even to meet day-to-day expenditure. Since this was a composite service the classification of the service should be decided with reference to its predominant nature which is dome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is issued. 4. The Counsel also submits that the Appellant had no intention to evade payment of service tax and therefore the extended period cannot be invoked against them. He contests that since the SCN was issued on 01/01/2008 for the period 01-09-2004 to 31-03-2007 most of the demand is barred by limitation. 5. The Counsel submits that the Appellant is a company fully owned by Government of India and it is in dire financial difficulties now as is known from various news reports and discussions in Parliament. So he prays that the Appellant may not be directed to deposit any money for hearing of the Appeal. 6. The Ld SDR on the other hand submits that the impugned activity of the Appellants, is squarely covered by the relevant ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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