2018 (5) TMI 987

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....Kumar Vyas, JJ. For the Appellant : Mr. Anuroop Singhi with Mr. Aditya Vijay JUDGMENT 1. By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has partly allowed the appeal of the assessee. 2. Counsel for the appellant has framed following substantial question of law:- "(i) Whether the CESTAT was justified in restricting the ....

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....Wheels" and "Royal Rajasthan on Wheels", to develop the tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with various emporia/shops which come in the way of the journey on the said two trains, for stopping the trains before the said shops to facilitate the passengers to do shopping, etc. The appellant charge a facilitation fee for the said p....

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....nded that Section 73 has provided normal period of limitation which has not been extended by the tribunal. Thus, the tribunal has committed error in recording the finding with regard to limitation. 5. We have heard counsel for the appellant. 6. While considering the case, the tribunal has rightly observed as under:- 11. The appellant has advanced the arguments and strongly contended....

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....he activity undertaken by the appellant is covered within the definition of 'tour operators'. It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax. ....