https://www.taxtmi.com/caselaws?id=183799 The appellant contended they did not qualify as a 'tour operator' under the Finance Act, 1994. The Commissioner (Appeals) upheld penalties and interest imposed but waived pre-deposit and stayed service tax recovery pending appeal, as the appellant's argument that they did not meet the tour operator criteria was not refuted. en-us Fri, 16 Nov 2007 00:00:00 +0530 Wed, 22 Jun 2016 10:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183799 The appellant contended they did not qualify as a 'tour operator' under the Finance Act, 1994. The Commissioner (Appeals) upheld penalties and interest imposed but waived pre-deposit and stayed service tax recovery pending appeal, as the appellant's argument that they did not meet the tour operator criteria was not refuted. Case-Laws Service Tax Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183799