2008 (10) TMI 573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER The appellant is required to pre-deposit Rs. 9.38 crores under Section 75 of the Finance Act, besides penalty of Rs. 5,61,58,221/- under Section 78 of the Finance Act and separate penalties under Sections 76 and 77 of the Finance Act in terms of the impugned order. 2. The appellant is a State Govt. undertaking and were engaged in providing various transport services all over the State o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., institutions, public sector undertakings etc., no contract carriage permit is obtained though the services are purely on contract and buses are operated on the strength of stage carriage permits. Therefore the department, taking into consideration the transport services provided by the appellants have held that they have not paid service tax under the category of "tour operator services" and aft....