9911796707
TMI Blog2012 (10) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... . – Held that:- appellants were undertaking the business of operating, organizing or arranging tours. - prima facie case is against the assessee - pre deposit ordered partly. - ST/111, 208 and 1360/2010 & 1366-1370/2011 - 1437-1444/2011 - Dated:- 20-12-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri Pradyumna, Advocate, for the Appellant. Shri Ganesh Havanur, Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate routes. The contracts of charter were for short periods ranging from 12 hours to 15 days. The buses were run under Contract Carriage Permits issued under the Motor Vehicles Act, 1988. It is submitted that the activity would not amount to rendering of Rent-a-Cab Service . At best, it may amount to Tour Operator s Service . It is submitted that, outside the Central Excise Commissionerate of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) as well, who opposes the present applications. The learned AC (AR) has endeavoured to distinguish the facts of the present case in the context of submitting that the Final Order dated 14-12-2011 passed by this Bench in the aforesaid batch of appeals is not applicable to this case. It is his submission that rent-a-cab service is distinguishable from tour operator s service on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration to the submissions, we find that a crucial submission made by the learned AC(AR) has not been successfully rebutted. It was submitted that rent-a-cab service could be provided only by cab owner and that, in the present case, it was rendered by KSRTC as owner of the buses which were operated under charter contracts . It was also submitted that some of the ingredients of tour opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Final Order dated 14-12-2011. The appellant has not succeeded in making out a prima facie case against the impugned demand of service tax. Their plea of financial hardships remains unsubstantiated. 4. In the above circumstances, we direct the appellant to pre-deposit an amount of Rs. 15,00,000/- (Rupees Fifteen lakhs only) towards payment of service tax of over Rs. 72 lakhs within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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