9911796707
TMI Blog2008 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) Shri B. Seshagiri Rao, Advocate, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - The appellant is a State Undertaking unit carrying on the activity of transport operation. The appellant is required to pre-deposit service tax amount of Rs. 3,97,24,300/- besides penalties of Rs. 100/- per day under Section 76 and Rs. 2000/- under Section 77 and Rs. 4,01,10,786/- under Section 78 of the Finance Act, 1994. The Revenue has proceeded to bring the appellants under the category of "Tour Operator" as defined under Section 65(115) of the Finance Act, 1994, as amended. The appellant's contention is that they do not fall into any of the definitions of "Tour Operato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t tourists and the appellants are not covered under the definition of "Tour Operator". He presents the Annual Accounts, Audited Reports for the year 2004-05 which shows a total loss of Rs.1243.69 crores. In any case, he admits that the total receipt of the Corporation also comes to Rs. 3212 crores as per the Balance Sheet. The learned Counsel prays for total waiver of pre-deposit in the matter in view of the financial hardship of the appellants. He also pleads time-bar in the matter on the ground that the demands were of year 2004 whereas the show cause notice was issued in February 2006. 2. The learned Jt. CDR points out that the special permits were obtained by the appellant for taking the tourist to the special places already indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically for tourist for the places mentioned supra. Prima facie, they were carrying on certain "tour operator services" to the religious places and sightseeing places. Therefore we cannot say at this stage that the appellants were not carrying on specific activity of "tour operator" as defined under Section 65(115) of the Finance Act, 1994. The Commissioner has examined the appellant's plea and reduced the demand to an extent more than Rs. 6 crores. Therefore the appellant's contention cannot be accepted fully to grant full waiver of pre-deposit of the amount in the matter. However taking into consideration of overall facts and circumstances of the case including the financial hardship pleaded by them before us based on the Annual Accounts f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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