FRIENDS TOUR AND TRAVELS Vs. CESTAT

JUDGEMENT

(1.) This is an appeal against the order of Tribunal dated 17th February, 2009 by which the Tribunal has allowed the application for waiver of pre-deposit of the Service tax in part and directed the appellant to deposit a sum of Rs. 6 lacs.

(2.) Appellant has been treated as tour operator and accordingly has been held liable to service tax under the Service Tax Act.

(3.) The contention of appellant is that the appellant is not a tour operator and therefore, not liable for service tax.