TaxTMI 
TaxTMI 
2010 (9) TMI 635
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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appeal filed by the State Road Transport Corporation is delayed by 28 days. We have perused the explanation of delay offered in the COD application. Though there is no representation for the appellant, we are inclined to dispose of this application for the ends of justice. We have also heard the ld. SDR for the department in....
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....n a show-cause notice dated 12-3-2006. According to the department, the State Road Transport Corporation was rendering tour operator's service during the above period by way of allowing some of their buses to be hired by various agencies for conducting tours in connection with picnic, marriage, student excursion etc. On a perusal of the relevant provisions of the Finance Act, 1994, we note that th....
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....appellant is not sustainable in law. The Road Transport Corporation was, prima facie, not required to get registered as "Tour Operator" with the department. Therefore, prima facie, it was not open to the department to invoke the extended period of limitation against them. We have also taken judicial notice of a stay order passed by this Bench viz. CC.Ex, Nagour v. M.S.R.T.C. [2010 (17) S.T.R. 248 ....