TaxTMI 
TaxTMI 
2013 (6) TMI 445
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....oint to point buses for transport of passengers, providing buses on hire to companies and supplying buses for special trips. (b) A letter dated 3.7.2002 was issued by the Superintendent of Service Tax requesting the assessee to obtain Service Tax registration and discharge the service tax for the period from 1.4.2000. The appellant filed Writ Petition No 7414/2003 before the Hon'ble High Court of Karnataka and obtained interim order dated 13.6.2003 staying the operation of the letter dated 3.7.2002. Hon'ble High Court of Karnataka vide its order dated 22.9.2006 dismissed the above Writ Petition along with petitions by others. (c) Consequently, a letter dated 10.10.2006 was issued to the assessee seeking records / documents which were ....
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....s owned by them and having contract carriage permits. Such activities could not be treated as that of a tourist operator as they did not arrange, schedule / organize / control the tours undertaken by the passengers and, therefore, they could not be treated as tour operators. (b) Regarding vehicles given on hire charges to different companies, the permits for those vehicles were PSV permits which were in the name of the companies which have taken the vehicles on hire. They had no role whatsoever in the operation of vehicles at any point of time during the currency of the Agreement and the entire contract was with the companies who have taken the vehicles on lease. (c) The demand of service tax under the category of Business Auxiliary S....
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.... period of limitation could not be invoked and penalty could not be imposed. (f) Further, the Central Government considering the genuines of the claim by the transporters like the appellant's chose to grant exemption retrospectively and, therefore, no penalty is warranted. 5.1. The learned Commissioner (AR) submits that the activities of the appellants relating to point to point transport of passengers and providing buses on lease /contract, are clearly covered under the category of tourist operators services. In this regard, he relies on the decision of the Tribunal vide Final Order Nos. 804 to 828/2011 dated 14.12.2001 in the cases of M/s Ideal Travels & Others. However, he fairly submits that in view of the retrospective amendment ....
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....ant portion of the said order is reproduced below: 9. We have given careful consideration to the submissions. After examining the definitions of tour and tour operator under Section 65 of the Finance Act, 1994, we note that the term tour always meant a journey from one place to another irrespective of the distance between such places and that tour operator always meant or included a person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the rules made thereunder. The definition of tour operator was widened w.e.f. 10/09/2004 to mean any person engaged in the business of planning, scheduling, organizing or arranging tours (which may include arrangements for a....
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....undertaken the business of planning, scheduling, organizing or arranging tours. In other words, the assessees are squarely covered by the main part of the definition of tour operator under Section 65(115) of the Finance Act, 1994 w.e.f. 10/09/2004. We note that the meaning of tour operator assigned by Parliament prior to 10/09/2004 continued on the statute took as it stood incorporated in the inclusive part of the definition of tour operator from 10/09/2004. The assessees who were engaged in the business of operating tours in tourist vehicles covered by permits granted under the Motor Vehicles Act, 1988 or the rules made thereunder were covered by this meaning of tour operator also. The findings recorded by the authorities below on the taxa....
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....rds promotion or marketing of services provided by the client which is included under the definition of Business Auxiliary Services in terms of Section 65 (105) (zzzb). 6.5. According to the department, the appellants have not taken registration as service provider and have not furnished the details to the department and the fact of providing such services came to the knowledge on the basis of investigation undertaken by the department and therefore invocation of extended period of limitation is justified. However, the appellants are claiming that there were circumstances which do not qualify invocation of extended period and warrant imposition of penalty. These submissions have not been specifically considered in respect of demand relat....