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TMI Blog2014 (3) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee proves that there was reasonable cause for the said failure. In the present case, as the definition of ‘tour operator' is amended with effect from 1.4.2000 and prior to 1.4.2000, the tour operators are exempted from payment of service tax. Therefore, in view of the provisions of Section 80 of the Finance Act, we find that it is not a case for imposition of penalties - Decided in favour of assessee. - ST/89 & 90/2005-Mum - Final Order Nos. A/2246-2247/2013-WZB/C-I(CSTB) - Dated:- 4-10-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri S S Gupta, C.A., For the Respondent : Shri V.K. Agarwal, Additional Commissioner (AR), PER : S S Kang Common issue is involved, therefore the appeals are being taken up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the definition of tour operator'. The Revenue also submitted that the person liable for serviced tax is a tour operator. As per the definition of taxable service' under section 65(105) of the Finance Act, service provided to any person by a tour operator is in relation to a tour. The appellants are organizing tours by hiring tourist vehicles, therefore the appellants are liable for service tax as a tour operator hence the demand is rightly made. 5. The demand is confirmed on the ground that the appellants provided service of tour operator. During the period in dispute, the definition of tour operator' under Section 65(52) of the Finance Act is as under:- "Tour operator"means any person engaged in the business of operating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/98-ST, therefore there is no intention to evade payment of duty on the part of the appellants. The appellants relied upon the provisions of Section 80 of the Finance Act. 8. We find that service of tour operator, becomes taxable with effect from 1.9.1997. There was a Notification No. 52/98-ST exempting payment of service tax from 18.7.1998. The Notification is withdrawn on 1.4.2000 and the definition of tour operator' is amended. We find that as per the provisions of Section 80 of the Finance Act, notwithstanding anything contained in the provisions of Section 76, 77 or 78, no penalty shall be imposable on an assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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