https://www.taxtmi.com/caselaws?id=202045 A service tax dispute on tour operator classification turned on whether the appellant had shown a prima facie case for waiver of pre-deposit and interim relief on limitation. The CESTAT recorded prima facie support for the appellant on both merits and limitation, noting the distinction between periods before and after 10-9-2004 and the contention that the appellant was only operating point-to-point buses rather than arranging tours. On that basis, the requirement to pre-deposit duty and penalties was dispensed with and recovery was stayed during pendency of the appeal. en-us Tue, 25 Aug 2009 00:00:00 +0530 Wed, 19 Jan 2011 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202045 A service tax dispute on tour operator classification turned on whether the appellant had shown a prima facie case for waiver of pre-deposit and interim relief on limitation. The CESTAT recorded prima facie support for the appellant on both merits and limitation, noting the distinction between periods before and after 10-9-2004 and the contention that the appellant was only operating point-to-point buses rather than arranging tours. On that basis, the requirement to pre-deposit duty and penalties was dispensed with and recovery was stayed during pendency of the appeal. Case-Laws Service Tax Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202045