https://www.taxtmi.com/caselaws?id=236890 The Tribunal found that the applicant qualified as a tour operator for service tax purposes, despite the applicant's arguments to the contrary. The Tribunal emphasized that the applicant's activities of arranging tours for a national park aligned with the definition of a tour operator under the Finance Act, 1994. Regarding the applicability of Section 80 of the Finance Act, 1994, the Tribunal directed the applicant to deposit Rs.25 lakhs within eight weeks to waive the remaining tax, interest, and penalties, considering the issue of time bar. The benefit of Notification No.1/06 was not claimed before the lower authorities, impacting the proceedings. en-us Fri, 01 Feb 2013 00:00:00 +0530 Fri, 28 Nov 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236890 The Tribunal found that the applicant qualified as a tour operator for service tax purposes, despite the applicant's arguments to the contrary. The Tribunal emphasized that the applicant's activities of arranging tours for a national park aligned with the definition of a tour operator under the Finance Act, 1994. Regarding the applicability of Section 80 of the Finance Act, 1994, the Tribunal directed the applicant to deposit Rs.25 lakhs within eight weeks to waive the remaining tax, interest, and penalties, considering the issue of time bar. The benefit of Notification No.1/06 was not claimed before the lower authorities, impacting the proceedings. Case-Laws Service Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236890