2008 (5) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service tax of Rs. 2,93,682/- including Education Cess. The department has claimed the appellants as 'Tour Operator Services' but the appellants denied it. They submit that they were taking the employees of the State Government company to their respective residences. The l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.T.R. 411 = 2001 (134) E.L.T. 618. 3. The learned Counsel distinguishes this judgment on the ground that leviability of Service tax was challenged in the stated Madras High Court judgment and not on the aspect of classification as claimed by the appellant. 4. We have carefully considered the submissions. The Madras High Court judgment pertains to leviability of Service tax on Maxi Cab Opera....