2011 (2) TMI 664

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....nt. Shri N.A. Sayyad, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  In this application, the appellant prays for waiver of pre-deposit and stay of recovery in respect of the service tax amount of Rs. 8,45,893/- and equal amount of penalty. The learned counsel for the appellant, at the outset, submits that the above demand covers 'tour operators service' mainly an....

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....liable to be considered as a 'tour operator' within the meaning of this expression defined under Section 65 (52) of the Finance Act, 1994 and, therefore, they would not be liable to pay service tax. On the other hand, it is the case of the Revenue that the appellant was liable to pay service tax as 'tour operators' inasmuch as the buses were covered by 'contract carriage permit'. In this connectio....

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....ned counsel by inviting our attention to the tourist permit available at page 33 of the paper-book filed by the appellant. This document indicates the type of the vehicle as 'tourist bus' and the date of expiry to be 5-1-2001. The permit was valid from 6-1-95. The permit holder is M/s. Bharti Trade Links Pvt. Ltd. The appellant was using hired vehicle and the permit in respect of such vehicle woul....