https://www.taxtmi.com/caselaws?id=190605 A service tax demand on tour operators was sustained because the statutory definition in force from 1-9-1997 applied to persons holding a tourist permit, and the respondents admittedly held such a permit; a later exemption notification could not displace the levy for the earlier period. Penalties were nevertheless set aside because the demand arose during the initial period of the new levy, and reasonable cause under the penalty provision was established for the failure to register and file returns. The result was that tax liability remained enforceable, but penal consequences were deleted. en-us Fri, 16 Aug 2013 00:00:00 +0530 Mon, 20 Feb 2017 14:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190605 A service tax demand on tour operators was sustained because the statutory definition in force from 1-9-1997 applied to persons holding a tourist permit, and the respondents admittedly held such a permit; a later exemption notification could not displace the levy for the earlier period. Penalties were nevertheless set aside because the demand arose during the initial period of the new levy, and reasonable cause under the penalty provision was established for the failure to register and file returns. The result was that tax liability remained enforceable, but penal consequences were deleted. Case-Laws Service Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190605