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TMI Blog2013 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... umar, JCDR. PER : S S Kang As the common issue arise in these two stay petitions, therefore they are being disposed of by this common order. 2. The applicant filed these stay applications for total waiver of pre-deposit of service tax of Rs.1.56 crore. The demand is made on the ground that the applicant provided tour operator service and had not paid service tax for the period from 1.4.2004 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licants are receiving charges from tourist who wants to enter in the park and he has engaged in various types of vehicles on rental basis. In the circumstances, it cannot be said that the applicant is tour operator. The contention is that the scope tour service as provided in the Motor Vehicle Act tour operator must be in the business of planning, arranging of tour or any mode of transportation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nducted by Rajasthan Tourism Development Corporation. The applicant is also entitled for abatement as provided under Notification No.1/06 to the extent of 60%. The applicants are not planning, arranging and scheduling tours to the visitors. The applicants are charging a fixed amount for entry in the Port. 5. The contention of the Revenue is that the applicants were engaged in the business of plan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charging certain amount such as Rs.330/- per person for petrol canter, Rs.300/- per person for diesel canter and Rs.1980/- for gypsy vehicle per trip for six persons. As per the provisions & Sections 65(115) of Finance Act, 1994, "tour operator" means person engaged in the business of planning, scheduling, organizing or arranging tours by any mode of transport and includes any person in the busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the lower authority. Therefore, contention of the applicant regarding eligibility of notification has not gone by the adjudicating authority. We are now at the stay stage, therefore aspect of benefit of notification will be gone at the time of regular hearing. Keeping in view the facts and circumstances of the case and the issue raised in respect of time bar, we direct the applicant to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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