TaxTMI 
TaxTMI 
TaxTMI 
2017 (11) TMI 34
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....order; Appeal No.ST/30616/2017-ST-DB is not listed; it was mentioned as the same arising of the same Order-in-Original, be taken up today for disposal; accordingly, we called for appeal papers and after ascertaining the facts that Revenue's appeal is against the same Order-in-Original, we take up the same for disposal today. Revenue's appeal is against abatement granted by adjudicating authority. 2. In these appeals, demand of differential tax has been made against the appellants under "Tour Operator Service". Appellants were engaged in providing variouschartered/contract carriage/tour services apart from operating stage carriage busses. It emerged that appellants had entered into contract with M/s E.C.I.L for hiring busses from va....
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.... of penalties under various provisions of law. After due process of law, the lower authorities vide impugned order dated 05.12.2016 confirmed the proposed tax liability with interest and also imposed penalty of Rs. 3,58,74,984/- under section 76 of the Finance Act, 1994 and Rs. 10,000/- under section 77 of Finance Act, 1994. Hence appeal No.ST/30314/2017. 3. In appeal No.ST/30347/2017 on the same grounds for the period April 2012 to March, 2013, show cause notice dated 27.04.2015 was issued to appellants, interalia proposing demand of differential tax liability on tour operator services carried out by appellant, amounting to Rs. 2,79,56,962/- for the period April 2012 to March 2013 and Rs. 9,08,88,105/- for the period April 2013 to March 2....
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....; (iii) Metro, monorail or tramway; (iv) Inland waterways; (v) Public transport, other than predominantly for tourism purpose, in a vessel between places located in India and (vi) Metered cabs, radio taxis or auto rickshaws. (c) Further, the following exemption has been provided for under notification 25/2012 ST dated 20.06.2012. Transport of passengers, with or without accompanies belongings by- (i) Air, embarking from or terminating in an airport located in the State of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim or Tripura or at Bagdogra located in West Bengal. (ii) A contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or (iii) Ropeway,....
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....er a contract, express or implied, for the use of the vehicle as a whole, without stopping to pick up or set down along the line of route passengers not included in the contract. 10. Discernibly, for a vehicle having "stage carriage" permit like busses owned by the appellants, to operate for private persons/marriage parties under a contract, such basis will then necessarily be required to obtain a contract carriage permit or a special permit as aforesaid. In our view, once such a "contract carriage permit or a special permit is obtained, the bus will then no longer has the character of a stage carriage but will instead acquire the colour of a contract carriage/special permit garage. Viewed in this light, the busses of the appellants having....