2011 (6) TMI 593

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....Travel Agent' and 'Travel Agents' services. The present appeal has arisen in respect of three major types of out-bound tour operator services offered by the appellant on the ground that out-bound tours conducted by the appellant Is taxable under 'tour operator' services since the 'tour operator' as well as the customers/recipients are located within India. Two Show Cause Notices were issued proposing to demand Service tax for the period from 10-9-2004 to 31-3-2008 and from 1-4-2008 to 31-3-2009 which have culminated in the impugned order wherein, the total Service Tax demand of Rs. 4,11,34,255/- with interest have been confirmed against the appellant. Further penalties under Sections 76, 77 & 78 of the Finance Act, 1994 have also been impos....

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....were made with regard to definition of 'tour operator' and amendments made to the definition from 1-9-97 onwards till date, OECD Guidelines, Export of Service Rules, etc. However at this stage, when we are considering whether the pre-deposit to be waived and stay to be granted only, we do not feel it necessary to go into all details and discuss the issues in view of the fact that the Circular issued by CBEC and produced before us, prima facie covers the issue involved in this case and the same is reproduced below : "Tour Operator service - Exemption to Haj & Umrah pilgrimage under Export of Services Rules, 2005 clarified               Circular No. 117/11/2009-S.T., date....