2007 (6) TMI 528

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Member (J)]. - The appellant is required to pre-deposit service tax amount of ₹ 80,8,077/- and penalty of ₹ 8,11,398/- under Section 78 of the Finance Act, in addition to penalty of ₹ 1000/- under Section 77 of the said Act. The appellant was carrying out the services of Contract Carriages . The Department has treated that this activity falls within the category of Tour Operat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 618 and has allowed the appeal. The learned Counsel submits that the issue is covered and prays for allowing the appeal along with stay application. 2. The learned DR prays for time to call for comments from the Commissioner with regard to the reliance on the citations. He further submits that the Department has gone in appeal in this aspect. 3. On a careful consideration of the submissions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X