Tribunal ruling: Appeal partially allowed, demands for Tour Operator and Advertisement Services set aside, Chartered Bus Services upheld.

The tribunal partially allowed the appeal, setting aside the demands for Tour Operator (Point to Point) and Advertisement Services but upheld the demands for Chartered Bus Services. Appeal No. ST/345/2012 was allowed, while Appeal No. ST/466/2012 was dismissed.

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Issues Involved:
1. Taxability under the category of "Tour Operator Services" (Chartered Bus Booking and Point to Point Bus Service).
2. Admissibility of exemption under Notification No 20/2009-ST as amended by the corrigendum dated 31.08.2009.
3. Retrospective effect to the Notification 20/2009-ST.
4. Taxability under the category of Advertisement Services.
5. Limitation, interest, and penalty.
6. Refund claims.

Issue-wise Detailed Analysis:

1. Taxability under the category of "Tour Operator Services" (Chartered Bus Booking and Point to Point Bus Service):
The tribunal examined the definitions of "tour" and "tour operator" under Section 65 of the Finance Act, 1994 and noted that the term "tour" always meant a journey from one place to another, and "tour operator" included any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988. The tribunal found that the appellants' activities fell within these definitions and were taxable. The tribunal referred to several cases, including Ideal Travels and Hans Travels, which supported the taxability of such services.

2. Admissibility of exemption under Notification No 20/2009-ST as amended by the corrigendum dated 31.08.2009:
The tribunal noted that the notification initially exempted services provided by a tour operator having a contract carriage permit. The corrigendum dated 31.08.2009 extended this exemption to tourist vehicles with permits. The tribunal referred to the explanatory memorandum and the TRU letter, which clarified that the exemption was intended to apply retrospectively from 01.04.2000. The tribunal concluded that the exemption applied to both contract carriage and tourist vehicle permits from the date of the notification.

3. Retrospective effect to the Notification 20/2009-ST:
The tribunal examined Section 75 of the Finance Act, 2011, which granted retrospective effect to the notification from 01.04.2000. The tribunal rejected the revenue's argument that the retrospective effect did not apply to the corrigendum. The tribunal found that the explanatory memorandum and the TRU letter clearly indicated the intention to extend the exemption retrospectively to both contract carriage and tourist vehicle permits.

4. Taxability under the category of Advertisement Services:
The tribunal found that the show cause notice demanded service tax under the category of "advertising agency services," but the Commissioner confirmed the demand under "sale of space or time for advertisement services." The tribunal held that the Commissioner had traveled beyond the show cause notice and set aside the demand for advertisement services.

5. Limitation, interest, and penalty:
The tribunal upheld the Commissioner's findings on limitation, interest, and penalties for the demands under the category of Chartered Bus Services. The tribunal noted that the appellants had collected service tax from their customers but had not paid it to the government. The tribunal found that the appellants had suppressed facts and were liable for penalties under Sections 76, 77, and 78 of the Finance Act, 1994.

6. Refund claims:
The tribunal noted that the appellants had filed refund claims for service tax paid during the period 2002-03 to 2006-07. The Assistant Commissioner rejected the claims on the grounds of limitation, unjust enrichment, and on merits. The Commissioner (Appeals) upheld the rejection. The tribunal dismissed the appeal, noting that the appellants had not provided any reasons to show that the order of the Commissioner (Appeals) was illegal. The tribunal found that the appellants had passed on the burden of the tax to the service receivers and were not entitled to a refund.

Conclusion:
- The tribunal partially allowed the appeal No ST/174/2012, setting aside the demands for Tour Operator (Point to Point) and Advertisement Services but upholding the demands for Chartered Bus Services.
- Appeal No ST/345/2012 was allowed.
- Appeal No ST/466/2012 was dismissed.

(Order pronounced in the open court on 07.05.2019)

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