JAYASWAL TRAVELS Vs. CCE

JUDGEMENT

(1.) HEARD both sides. Appellants filed this appeal against the impugned order whereby demand of service tax was confirmed on the ground that the appellants are providing tour operator service.

(2.) Brief facts of the case are that show cause notice was issued to the appellants for demand of service tax on the ground that they are providing taxable service of Rent -a -cab. In reply to show cause notice the appellants submitted that they are having 42 or 52 seater buses. The adjudicating authority, after considering the reply, confirmed the demand on the ground that the appellants are providing tour operator service. The Commissioner (Appeals) upheld the adjudication order.

(3.) THE contention of the appellant is that show cause notice issued by treating the appellants as provider of Ren -a -cab service. Therefore, the impugned order confirming the demand as provider of tour operator service is beyond the scope of show cause notice.