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TMI Blog2007 (4) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the ambit of “tour” as defined under the Finance Act, 1994. The service in question was not taxable as ‘tour operator service’ under the Act - On account of non-taxability of the service in question, the appellants are not liable to be penalised - S/111 of 2004 - 401 of 2007 - Dated:- 9-4-2007 - P.G. CHACKO, JUDICIAL MEMBER R. Parthasarathy for the Appellant. Vasa Seshagiri Rao f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut did not interfere in the penalty imposed by the lower authority under section 76. 2. In the present appeal, the appellants have disputed service tax liability, apart from challenging the imposition of penalties. After hearing both sides and considering their submissions, I have no reason to entertain the grievance as to service tax liability inasmuch as, before the lower appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants were charging from the hirers of the taxi on the basis of the distances covered by the vehicle. This is enough to take the service out of the ambit of "tour" as defined under the Finance Act, 1994. The service in question was not taxable under the Act. Nevertheless, they paid the tax with interest voluntarily and conceded the liability before the lower appellate authority. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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