2009 (9) TMI 609

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....bsp;   Shri Sunil Kumar, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the appellant has been directed to pay service tax of Rs. 11,77,68/- under the head "Tour Operators Service" for the period 1-4-06 to 31-5-07. There are also penalties imposed o....

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....sistant Commissioner, Service Tax Cell, Mumbai-I to M/s. ITDC, wherein the ITDC was required to collect and pay Service tax on the tours organized by the appellant on their behalf. The letter also clarifies that it is immaterial whether the appellant falls within the definition of tour operator or not. The learned Counsel also points out that there was no change of definition of tour operators whe....