2012 (10) TMI 636

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...., for the Appellant. Shri Ganesh Havanur, Addl. Commissioner(AR), for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These applications filed by Karnataka State Road Transport Corporation (appellant) seek waiver of pre-deposit and stay of recovery in respect of various amounts of service tax and penalties. The total amount of service tax demanded from the appellant for the perio....

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....hat, outside the Central Excise Commissionerate of Mysore, similar activity has been recognised as 'Tour Operator's Service'. In this connection, the learned Counsel refers to Final Order Nos. 804 to 828/2011 dated 14-12-2011 in a batch of appeals relating to other Commissionerates, such as Mangalore, Belgaum, etc. It is submitted that, as per the said Final Order, full exemption from payment of s....

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....vice' is distinguishable from 'tour operator's service' on account of the fact that the former service can be provided only by the cab owner whereas the latter service can be provided either by the owner or by another person. It is submitted that the appellant was chartering their buses under the relevant contracts and collecting hire charges from the passengers. It is submitted that, though the b....

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....t was also submitted that some of the ingredients of 'tour operator's service' did not exist in this case. The learned AC(AR) has, in this context, advantageously referred to the definition of 'tour operator' for the relevant period. As per this definition, planning, scheduling, organizing, or arranging tours are some of the features of 'tour operator's service', which are prima facie absent in th....