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TMI Blog2015 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ANGALORE] the activity of sale of tickets for visitors is not leviable to service tax. Therefore as there are contrary views in that case, allegation and suppression cannot be alleged against the applicants. In these circumstances, extended period of limitation is not invokable. Therefore, prima facie, the applicant has made out a good case for complete waiver of pre-deposit. Accordingly, we waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill pending adjudication for stay application, we direct Revenue, if do so desire to file appropriate petition along with supporting documents by 16.12.2014. If no such application is filed by Revenue, we will proceed on the principle of non-traverse to the pleadings regarding receipt of the impugned order only on 06.02.2013. 2. No application has been filed by Revenue till date. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 02.03.2005, the applicant took service tax registration and from that day onwards paying the service tax on the activity of sale of tickets to the visitors. After taking the registration, Revenue started proceedings against the applicant asking the details of services provided prior to 02.03.2005, on which the applicant replied and after completion of the investigation against the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (10) STR 335 (Tri. - Bang.)], the Tribunal held that on sale of tickets to visitors, service tax is not leviable. Ld. counsel fairly admits that the said decision was reversed by the Hon ble High Court of Kerala vide its order dated 10.07.2009 and the Hon ble Apex court also held that the service tax is leviable on the said activity vide order dated 13.01.2011 [2011 (21) STR 353 (S.C.)]. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y invoked as they have provided the details only in 2007. 6. We have considered the submissions made by both the sides. Prima facie, we are of the view that as per the decision of the Tribunal in the case of P.C. Paulose, supra, the activity of sale of tickets for visitors is not leviable to service tax. Therefore as there are contrary views in that case, allegation and suppression cannot be al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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