9911796707
TMI Blog2014 (5) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... elf. In the circumstances, we waive pre-deposit. 2. The appellant is the assessee and has preferred the appeal against the adjudication order dated 23.07.2012 passed by C.C.E.&S.T., Hyderabad-II. This order confirms service tax levy of Rs.1,93,87,293/-; apart from interest and penalties as specified therein including penalty of an equivalent amount as the service tax assessed, under Section 78 of the Finance Act, 1994 (the Act). The liability to tax, interest and penalties is confirmed on the premise and conclusion that the appellant had provided 'Tour Operator' service during 01.04.2005 to 31.03.2010. The impugned adjudication order is culmination of the Show Cause Notice dated 22.10.2010. 3. The appellant obtained registration as tour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T excludes from the domain of exemption provided thereunder, services relating to tourism, conducted tours, charter or hire services; and since the appellant had provided buses on hire and was operating contract carriage vehicles for providing tours to Shridi, including accommodation and other services, these amounted to providing conducted tours and not mere inter-state or intra-state transportation of passengers; thus falling outside the scope of the exemption Notification. The Authority however granted abatement to the extent of 60% on the basis of Notification No.1/2006-ST, dated 01.03.2006, including only 60% of the gross consideration received and applying the applicable rate of tax on the balance 40%. 4. Suffice to notice that 'Tour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses appeal was allowed only on the basis of an earlier final order of the Tribunal in Service Tax Appeal No.s178-179/2005 reported in [2006 (4) STR 88 (T)]. That judgement had occasion to consider a facts situation where the tour is for visit to temples or in a tourist vehicle but in a ropeway Gondola. The Tribunal therefore held that the road link between the two boarding points is only an incidental link and cannot displace the pilgrimage as the tour. 7. On behalf of Revenue, reliance is placed on the judgement of the Madras High Court in Sri Pandyan Travels Vs. CCE, Chennai-II in 2006 (3) S.T.R. 151 (Mad.). The High Court placing reliance on its earlier decision in Secretary, Federation of Bus-Operators Association of Tamil Nadu Vs. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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