https://www.taxtmi.com/caselaws?id=30542 The Appellate Tribunal CESTAT MUMBAI ruled on the taxability of services under the "Tour Operator" category. For the period before September 2004, the applicant was not required to make a pre-deposit. However, for the subsequent period, the services were deemed taxable under the revised definition. The Tribunal directed the applicant to deposit Rs. 10 lakhs within eight weeks, with the remaining balance waived upon compliance. The recovery was stayed pending appeal disposal. The judgment analyzed the evolving definition of a Tour Operator and relevant precedents to determine liability and pre-deposit amount. en-us Thu, 27 Mar 2008 00:00:00 +0530 Tue, 02 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30542 The Appellate Tribunal CESTAT MUMBAI ruled on the taxability of services under the "Tour Operator" category. For the period before September 2004, the applicant was not required to make a pre-deposit. However, for the subsequent period, the services were deemed taxable under the revised definition. The Tribunal directed the applicant to deposit Rs. 10 lakhs within eight weeks, with the remaining balance waived upon compliance. The recovery was stayed pending appeal disposal. The judgment analyzed the evolving definition of a Tour Operator and relevant precedents to determine liability and pre-deposit amount. Case-Laws Service Tax Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30542