9911796707
TMI Blog2008 (9) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... man, Member (T) S/Shri K.S. Ravi Shankar, T. Rajeswara Sastry and V. Raghuraman, Advocates, for the Appellant. Mrs. Joy Kumari Chander, JCDR and Mrs. Sudha Koka, SDR, for the Respondent. [Order per : T. K. Jayaraman, Member (T)]. - In terms of the impugned orders, the appellants are required to pre-deposit the following amounts as given in the tabular column below. Stay No./Appeal No. Party's Name OIO/OIA Service Tax demanded Period ST/St/96/2008 in ST/161/2008 M/s. Sri An- anthapadma- nabha Motors OIO No. 4/2008 dt. 26-2-2008 Rs. 74,85,578/- April 2000 Jan.-2007 ST/St/98/2008 in ST/165/2008 M/s. Nish- mitha Motors OIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... informed the Bench that a Notification No. 15/2007-S.T. dt. 4-4-2007 has been issued for the period from 1-4-2000 to 4-2-2000 (sic). The said 11C Notification recognizes that a general practice was prevalent regarding levy of Service Tax on services provided by a tour operator operating under a contract carriage permit and such services were not levied to Service Tax during the above mentioned period, even though as per law the Service Tax ought to have been collected. In these circumstances, the said Notification under 11C has been issued. The very fact that the Government has to issue a Notification under 11C is sufficient reason to show that invocation of longer period is not sustainable. Reliance was placed on the decision of M/s. Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65(76) of the Finance Act. The learned advocate informed that even when the extended period is invoked, Service Tax can be demanded only for a maximum period of five years. However, in the present case, the Show Cause Notices cover period spanning up to seven years. 3.2 The learned advocate Shri T. Rajeswara Sastry appearing for the appellants (3 and 4) also argued on the above lines. 3.3 In view of the above contentions, the learned advocates prayed for total waiver of the amounts to be pre-deposited. 4. The learned Joint CDR Mrs. Joy Kumari Chander and Mrs. Sudha Koka, learned SDR stated that the learned advocate Shri K. S. Ravi Shankar did not place the facts correctly while stating that the show cause notices cover a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following amounts in respect of each of the appellant as indicated in the tabular column below. Stay No./Appeal No. Party's Name Service Tax to be pre-deposited Report Compliance on ST/St/96/2008 in ST/161/2008 M/s. Sri Anantha-padmanabha Motors Rs. 12,00,000/-(Rupees Twelve Lakh Only) 30-12-2008 ST/St/98/2008 in ST/ 165/2008 M/s. Nishmitha Motors Rs. 12,00,000/-(Rupees Twelve Lakh Only) 30-12-2008 St/St/35/2008 in ST/63/2008 M/s. Ideal Travels Rs. 8,00,000/-(Rupees Eight Lakh Only) 30-12-2008 ST/St/156/2008 in ST/249/2008 M/s. Sri Durgamba Transport Owners and Tourist Bus Operators ..... X X X X Extracts X X X X X X X X Extracts X X X X
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