2017 (9) TMI 713

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..... lier order this tribunal has classified the service under Tour operator, therefore now the same attained finality, particularly in the appellant's own case, therefore appellant cannot raise this issue at this stage - out of all types of BAS, some service on which tour operator has paid service tax is a matter of fact which needs verification. Penalties - Held that: - since in the earlier order .....

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..... in the applicant's own case passed vide Order No. A/ 505/2012/ CSTB/C.J dated 22-5-2012. He submits that in the said order, entire penalties were set aside considering issue is of interpretation, however in the present case penalties were imposed. Further, he submits that in the earlier order no liability was fastened on the Bus Reservation Agreement made with ITDC or GMVN, whereas in the pres .....

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..... ade by both sides. 5. We find that though the bench passed order on the basis of earlier order of this Tribunal, however in the earlier order the penalties were set aside considering issue involved is of interpretation of law, however in the order dated 31-1-2014 penalty was imposed. As regard the claim of the appellant that the service is classifiable under Rent-a-Cab Operator and same is t .....

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