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TMI Blog2016 (10) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the ambit of 'tour operator service'. Further, we find that for the period prior to 10/9/04 the demands have been confirmed by invoking extended period of limitation as the issue liability of service tax under tour operator service was in dispute in that circumstances the extended period of limitation is not invokable for the demands prior to 10/9/04. - Decided in favour of appellant - Service Tax Appeal No. 25 of 2008 - Final Order No. 61114/2016 - Dated:- 10-8-2016 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Anil Sood, Advocate - for the appellant. Shri Harvinder Singh, Authorized Representative (DR) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand learned AR relied on the decision of Friends Tour Travels vs. CCE, Noida reported in 2014 (33) S.T.R, 585 (Tri. - Del.) to say that their activity was under the category of tour operator service. 5. Heard the parties considered the submissions. 6. In this case the demand has been confirmed of service tax under the category of tour operator by invoking extended period of limitation. The issue of liability of the activity of providing transportation service to M/s Gujarat Ambuja Cement Ltd. for their employees from their factory to their residence and vice-versa was examined by this Tribunal in the case of Capricorn Transways Pvt. Ltd, vs. CCE, Raigad (supra), wherein this Tribunal has observed as under : 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled for the benefit of Notification 20/2009, dated 7-7-2009 read with Section 75 of the Finance Act, 2011 which gives the retrospective effect to the exemption with effect from 1-4-2000. It is pertinent to mention here that the adjudicating authority shall give reasonable opportunity to M/s. Capri to defend their case . 7. We further find that as per the definition of tour operator w.e.f. 10/9/04 the 'tour operator' is required to fulfill the following conditions . (a) person should be engaged in the business of planning, scheduling, organizing and arranging tour by any mode of transport and (b) person should be engaged in the business of operating tour in a tourist vehicle covered by a permit granted unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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