2014 (3) TMI 606

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned appellate authority has upheld the order dated 27/05/2008 passed by the Joint Commissioner of Central Excise, Nasik wherein the activity undertaken by the appellant has been classified under 'tour operator service' and service tax demand of Rs.11,77,681/- has been confirmed against the appellant for the period 01/04/2006 to 31/05/2007 along with interest thereon. In addition, penalty has been imposed on the appellant under Sections 76 and 78 of the Finance Act, 1994. Aggrieved of the same the appellant is before us. 3. When the case was called, an application for adjournment has been filed on behalf of the appellant on the ground that the Director of the company is on urgent business tour. We find that the said case has come up....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ices cannot be classified as tour operator services and they have placed reliance on the decision of the Tribunal in the case of Gujarat Chemical Port Terminal Co. Ltd. vs. Commissioner of Central Excise & Customs 2008 (9) STR 386 and Diebold Systems (P) Ltd. vs. Commissioner of Service Tax, Chennai 2008 (9) STR 546. Therefore, it is the appellant's contention that the activity undertaken falls under 'Rent-a-Cab Services' and not under 'Tour Operator Service'. 5. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, submits that the appellant is discharging service under 'tour operator services' in respect of seat reservation and tour extension services undertaken by them but only on the c....