TaxTMI 
TaxTMI 
2019 (10) TMI 1421
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....ees Four lakhs Sixty five thousand two Hundred and Ninety five only) and Rs. 48,43.227/- (Rupees Forty eight lakhs Forty three Thousand Two Hundred and Twenty Seven only) in respect of 'travel agent and tour operator services' and also in respect of 'business support services' along with the interest and penalty of Rs. 10,000/- (Rupees Ten Thousand only) under the provisions of Section 73(i), Section 75, Section 77 and Section 78 of the Finance Act, 1994 (hereinafter referred to as 'the Finance Act'). The demand has been confirmed in pursuance of the Show Cause No. ST/05/2013/Adj-I/50025 dated 8.3.2013. Being aggrieved by the impugned order, the appellant is before us in this appeal. 2. The brief facts of the case is that the appellant i....
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....ties and, therefore, classifiable under "business support services", as against the claim of appellant for such services under GTA services, which was liable for payment of service tax under reverse charge mechanism and the liability to pay service tax got shifted to consignor or consignee. In addition to above, the other type of luggage booking were also made for which the charges were less than Rs. 750/- and hence were exempted from service Tax. Accordingly, the entire demand was confirmed on the aforesaid grounds. 3. The learned Advocate on behalf of the appellant submits that as far as the demand pertaining luggage booking under 'business support service' is concerned, the same stands decided in their favour by this Tribunal in their....
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....be payable by the appellant. Learned Advocate also submitted that the demand is also time barred as the same was repetitive in nature and the earlier Show Cause Notice on the same issue was decided by the learned Commissioner and the same travelled up to the Tribunal in their own case as referred above. 4. Learned Authorised Representative has, however, supported the impugned order and submitted that the adjudicating authority has confirmed the demand on account of extended period of limitation due to non-cooperation of the appellant in providing the relevant data. 5. We have considered the rival submissions and the appeal records. 6. The issue involved in this case is confirmation of demand under tour operator service in respect o....
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....olely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods" and therefore transportation of goods on the appellant's buses would amount to transportation of goods in a goods carriage. BSS (more precisely support services of business or commerce) is defined under Section 65(104c) of the Finance Act, 1994 as under : "Support Services of Business or Commerce" means service provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and....
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....business of planning, scheduling, organizing or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport and includes any person engaged in business of operating tours in a tourist vehicle covered by a permit under the Motor Vehicles Act, 1988 or the rules made there under;" A tourist vehicle is defined under Section 65(114) read with Section 2(43) of Motor Vehicles Act, 1988 as under :- "Tourist vehicle" means a contract carriage constructed or adapted and equipped and maintained in accordance with such specifications as may be prescribed in this behalf:' Thus, it would appear that the impugned service rendered by the appellant using a cont....