2014 (8) TMI 826

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..... priate service tax in respect of activity as provider of "Tour Operator" service. 4. The contention of appellant is that dispute in the present appeals is in respect of outbound tours only. The appellant relied upon the decision of the Tribunal in one of the appellant's case i.e. M/s. Travel Corporation of India Ltd. Vs. Commissioner (Adj.), Service Tax appeal No. 1776/2012 where the Tribunal held in favour of the appellants. The contention is that as the issue is now settled by the Tribunal in the case of M/s. Travel Corporation of India & Ors. vide Final Order dt. 10.12.2013. Hence, the demands are not sustainable. 5. Revenue relied upon the findings of lower authority and submitted that even the Tribunal in the case of Travel Corpo .....

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..... sp;      (b) As a consequence of the interpretation of "tour operator" vide [a], where a person pursues a composite activity of operating tours and the planning, scheduling, organizing or arranging of such tours, by a mode of transport other than by a tourist vehicle (covered by a permit issued under the provisions of the Motor Vehicles Act, 1988 or the Rules made thereunder), such activity falls outside the scope of the definition of "tour operator";         (c) The consideration received for operating and arranging outbound tours (provided by the appellants and consumed by tourists beyond the territory of India) is not liable to levy and collection of service tax under the provi .....

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..... r issues;             (iii) The assessees would be entitled to abatement benefits in terms of any exemption/abatement benefits provided qua Notifications issued by the Central Government under Section 93 (1) of the Act, but subject to fulfillment of the conditions enjoined in such notifications;             (iv) Invocation of the extended period of limitation, for assessment and levy of service tax, interest and penalties is unjustified. Levy and collection of service tax, interest and penalties within the normal period limitation would however be valid;             (v) Impos .....

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