2008 (3) TMI 201

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....ellant. Shri P.M. Govande, Jt. CDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay application is directed against the confirmation of demand of Rs. 99,57,862/- and penalty of equivalent amount imposed upon the applicant. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the taxability of the services under the catego....

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....nal has held that no service tax is leviable, if the vehicles are not registered as Tourist Vehicles. Since the demand for the period prior to 10-9-04 is covered by the decision, the question of pre-deposit of amount does not arise. As regards the demand subsequent to the Sept., 2004 to Sept., 2005, we find that the definition of Tour Operator may include in its purview the services rendered by th....