SAHJANAND TRAVELS Vs. COMMR. OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) THE prayer in the application is to dispense with the condition of pre -deposit of Service tax of Rs. 26,82,837/ - confirmed against the appellants and varying amount of penalties imposed under the various Sections of Finance Act, 1994. The said duty stands confirmed by the lower authorities against the appellants by treating them as a Tour Operator.

(2.) THE period can be divided into two parts i.e. prior and post 10 -9 -2004, when the definition of Tour Operator was changed. It is seen that prior to 10 -9 -2004, the Tribunal has held in various decisions, that to be covered under the said category of services, the vehicle must be registered as a Tourist Vehicle. Reliance in this regards can be placed on the Tribunal decision in the case of CCE, Meerut v. Highway Motors [2009 (14) S.T.R. 31 (Tri. - Del.)].

(3.) AS regards period post 10 -9 -2004, the appellants contended that they were not arranging tours but plying buses from one place to another with liberty to the passengers to get down at any place in between. As no tour was being arranged by them, they cannot be held to be covered by the said services. Reliance stands placed on Tribunals decision in the case of Usha Breco Limited v. CCE, Meerut - 2007 (6) S.T.R. 117 (Tri. -Del.).