H.U. SALEEM, M/S ROYAL TRAVELS, 43, THOMAS ARUL STREET (WEST) KARAIKAL Vs. THE SUPERINTENDENT OF CENTRAL EXCISE, RANGE II

JUDGEMENT

(1.) Heard Mr. M. Palani, the learned counsel appearing for the petitioner and M/s.Hema Murali Krishnan, the learned Standing Counsel for the respondent.

(2.) The petitioner is a contract carriage operator in Karaikal, and he was issued a contract carriage permit, by way of transfer from one D.P. Karumbal on 17.08.2000. The petitioner has been operating his vehicle, bearing Registration No. PY02/B 7677, as a contract carriage in the Union Territory of Pondicherry. During 1994, service tax was levied on various services, and the Act was amended during 1996, enlarging the scope, and in 1997, tour operators were also brought into the Service Tax NET. In this regard, the Central Excise Commissionerate issued a Circular No.19, which provides for the tour operators to register themselves under the Act for payment of Service Tax.

(3.) The petitioner's case is that, none of the conditions stipulated in the Circular are satisfied insofar as the petitioner is concerned, and therefore, the question of applicability of service tax to the petitioner's vehicle does not arise. While so, the respondent issued a notice, calling upon the petitioner to register himself with the respondent as a tour operator within the meaning of Section 65 (52) of the Finance Act, 1994. This notice, dated 21.11.2003 was challenged by the petitioner and one other person by name C. Mahendran, in W.P. Nos. 1358 and 1359 of 2004, which were disposed of, by order, dated 30.01.2004, issuing certain directions, after which, the petitioner submitted detailed explanation, and the respondent has passed the impugned order, dated 15.04.2004 directing the petitioner to register himself with the Department as a Tourist Operator and pay service tax.