https://www.taxtmi.com/caselaws?id=30521 The Tribunal found that M/s. Himachal Road Transport Corporation was liable to pay service tax as a tour operator for transporting employees of M/s. Gujarat Ambuja Cement Limited. However, a significant portion of the demand was considered time-barred due to the lack of evidence of intentional evasion. The Tribunal directed the applicant to deposit Rs. 1,00,000 within six weeks, with the balance amount of tax and penalty waived pending appeal disposal, considering the absence of evidence of tax evasion intent. en-us Fri, 11 Apr 2008 00:00:00 +0530 Mon, 01 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30521 The Tribunal found that M/s. Himachal Road Transport Corporation was liable to pay service tax as a tour operator for transporting employees of M/s. Gujarat Ambuja Cement Limited. However, a significant portion of the demand was considered time-barred due to the lack of evidence of intentional evasion. The Tribunal directed the applicant to deposit Rs. 1,00,000 within six weeks, with the balance amount of tax and penalty waived pending appeal disposal, considering the absence of evidence of tax evasion intent. Case-Laws Service Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30521