https://www.taxtmi.com/caselaws?id=35459 Pre-deposit relief was granted where the appellant showed a prima facie case that it did not fall within the definition of tour operator for the relevant period and that the activity related to outbound tourism arranged abroad. The Tribunal also noted that most collections were used for air fare and tour expenses, and that part of the service tax liability had already been discharged. On that material, it held that the amount already paid was sufficient for hearing the appeal and waived the balance pre-deposit of service tax, interest and penalty pending disposal of the appeal. en-us Wed, 13 May 2009 00:00:00 +0530 Mon, 08 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35459 Pre-deposit relief was granted where the appellant showed a prima facie case that it did not fall within the definition of tour operator for the relevant period and that the activity related to outbound tourism arranged abroad. The Tribunal also noted that most collections were used for air fare and tour expenses, and that part of the service tax liability had already been discharged. On that material, it held that the amount already paid was sufficient for hearing the appeal and waived the balance pre-deposit of service tax, interest and penalty pending disposal of the appeal. Case-Laws Service Tax Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35459