2011 (2) TMI 663

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....Shri V V Hariharan, Jt.CDR Per: Chittaranjan Satapathy: Heard both sides. 2. There is a total demand of service tax against the appellants amounting to over Rs.76 lakhs which has been confirmed under the impugned order. There is also a demand of interest and imposition of penalty of Rs.70 lakhs on the appellants. 3. Shri V.S. Manoj, learned counsel appearing for the appellants contends....

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....circulars referred to by the appellants were issued long ago when the definition of tour operators' service was limited in scope and the clarification contained in the circular was applicable in the context of the definition as it existed earlier. It was not relevant for the subsequent period when the definition was changed and the scope of the service was expanded to cover the business of plannin....

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....hat the circular which was issued in the context of legal provision which existed at the material time cannot be said to be valid even after the law has been changed. Secondly, as contended by the learned JCDR, circular only clarifies the position of law and is not the law itself. The contention made on behalf of the appellants that the outbound tours are taken abroad and therefore no service tax ....