https://www.taxtmi.com/caselaws?id=336147 The Tribunal upheld the demand in the final order dated 6-10-2015, finding no mistake in the Commissioner(Appeals)'s decision that hiring buses for tours falls under 'tour operator' service, while transporting employees to the office is 'rent-a-cab' service. The Tribunal confirmed taxability for tours, picnics, etc., under 'tour operator' service, applying SEZ exemption and waiving penalties under Section 80 due to tax confusion. The extended demand period was justified as the appellant's activity was undisclosed to the department. The application for rectification of mistake was dismissed on 22/11/16. en-us Tue, 22 Nov 2016 00:00:00 +0530 Fri, 16 Dec 2016 12:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336147 The Tribunal upheld the demand in the final order dated 6-10-2015, finding no mistake in the Commissioner(Appeals)'s decision that hiring buses for tours falls under 'tour operator' service, while transporting employees to the office is 'rent-a-cab' service. The Tribunal confirmed taxability for tours, picnics, etc., under 'tour operator' service, applying SEZ exemption and waiving penalties under Section 80 due to tax confusion. The extended demand period was justified as the appellant's activity was undisclosed to the department. The application for rectification of mistake was dismissed on 22/11/16. Case-Laws Service Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336147