https://www.taxtmi.com/caselaws?id=207288 On an application for waiver of pre-deposit in a demand raised under tour operators service, the CESTAT found no prima facie case for complete relief. The appellant's passenger transport between Pune and Mumbai airports was carried out using hired buses; the record showed that at least one bus had a tourist permit for part of the disputed period, and the appellant's own statement supported the Revenue's case that the vehicles operated as contract carriages. The appellant also admitted tax liability for part of the demand and had paid service tax for one year. Complete waiver was refused, and only a partial pre-deposit was directed with stay of recovery limited accordingly. en-us Fri, 04 Feb 2011 00:00:00 +0530 Wed, 07 Dec 2011 00:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207288 On an application for waiver of pre-deposit in a demand raised under tour operators service, the CESTAT found no prima facie case for complete relief. The appellant's passenger transport between Pune and Mumbai airports was carried out using hired buses; the record showed that at least one bus had a tourist permit for part of the disputed period, and the appellant's own statement supported the Revenue's case that the vehicles operated as contract carriages. The appellant also admitted tax liability for part of the demand and had paid service tax for one year. Complete waiver was refused, and only a partial pre-deposit was directed with stay of recovery limited accordingly. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207288