2013 (12) TMI 912

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.... as Glaxo Smithkline Ltd., Siemens Ltd., VIP Industries Ltd., and VTC Ltd. for transport of the company employees from their residences to their offices and back and collected service charges from these corporate for the same during the period 10-9-04 to 31-3-2007. The department was of the view that the said service is taxable under the category of 'tour operators' services and accordingly issued a notice dated 5-10-07 demanding service tax of Rs. 4,50,425/- along with interest thereon and also proposing to impose penalties under the provisions of Finance Act, 1994. The notice3 was adjudicated by the Asst. Commissioner of Service Tax, Nashik who dropped the proceedings. The said order was taken up in revision by the Commissioner and the Co....

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....ned period. He submits that in a similar case pertaining to M/s Moharir Travels, the Tribunal vide order No. S/595/2012/WZB/CSTB dated 24-4-12, by a majority decision, had directed the appellant therein to make a pre-deposit of part of the service tax. The said order was challenged before the hon'ble Bombay High Court and the hon'ble high court set aside the order and directed the Tribunal to hear the appeal on merits without insisting on any pre-deposit. He further submits that the Government vide notification No. 20/2009-ST had exempted tour operator's services having a contract carriage permit for interstate or intrastate transportation of passengers, excluding tourism, conducted tourism charter or hire service, from the whole of service....

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....rs Association of Tamil Nadu [2001 (134) ELT 618 (Mad.)]. He also submits that in the instant case, the appellant would not be eligible for the benefit of exemption under notification No. 20/09 as the service is charter hiring of the vehicles which is excluded from the scope of the exemption. Accordingly he pleads for putting the appellant to terms. 5. We have carefully considered the rival submissions. 5.1 As per the definition of tour operator under section 65 (115) of the Finance Act, 1994, as amended and operative with effect from 10-9-2004, "tour operator" means any person engaged in the business of planning, scheduling, organizing or arranging tours (.....) by any mode of transport and includes any person engaged in the business....