Pre-deposit waiver granted on a prima facie tour operator dispute involving outbound tourism and partial tax payment.

Pre-deposit relief was granted where the appellant showed a prima facie case that it did not fall within the definition of tour operator for the relevant period and that the activity related to outbound tourism arranged abroad. The Tribunal also noted that most collections were used for air fare and tour expenses, and that part of the service tax liability had already been discharged. On that material, it held that the amount already paid was sufficient for hearing the appeal and waived the balance pre-deposit of service tax, interest and penalty pending disposal of the appeal.

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Issues: Whether the appellant had made out a case for waiver of pre-deposit of the service tax demand, interest and penalty pending disposal of the appeal.

Analysis: The appellant contended that it did not fall within the definition of tour operator for the relevant period and that the activity involved outbound tourism organised abroad, with most of the collection being utilised for air fare and tour expenses. It was also noted that part of the service tax liability had already been discharged and that the material placed showed a prima facie case in favour of the appellant. On this basis, the Tribunal found that the amount already paid was sufficient for hearing the appeal.

Conclusion: Waiver of pre-deposit of the balance dues was granted pending disposal of the appeal.

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