COCHIN INTERNATIONAL AIRPORT PREPAID TAXI OPERATORS CO-OPERATIVE SOCIETY LTD. Vs. COMMISSIONER OF C. EX., COCHIN

JUDGEMENT

(1.) THE appellants are required to pre -deposit service tax of Rs. 55,18,961/ -. The Drivers of a Taxies have formed a cooperative society to rent the taxies from air port to city. The revenue has proceeded to consider the taxi service as tour operator services and has levied service tax. Learned counsel submits that they do not come within the definition of tour operator. He relies on the ruling of the Delhi Bench in the case of Usha Breco Ltd., v. CCE, Meerut - 2006 (4) S.T.R. 88 (Tri. - Del.) wherein in a similar circumstance, Tribunal has held that rope way service provided to hill temples cannot be considered as tour operator. He draws analogy from this judgment. He submits that there is no contract entered with the customer and they do not conduct tours. They are only plying taxies on hire basis which does not come within the definition of tour operator.

(2.) LEARNED DR defends the order and submits that the services has to be considered as tour operator or as tourist service.

(3.) PRIMA facie, we are satisfied that plying taxi from airport to city for customers cannot be considered as tourist services or tour operator. The cited judgment of Usha Breco Ltd., has a bearing on this case. Therefore the stay application is allowed granting full waiver of pre -deposit and staying its recovery. There shall be no recovery till the disposal of the appeal. As full waiver is granted appeal is required to be disposed of within 6 months. Appeal to come up for hearing on 28th December 2006.