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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, Vice President, Dr. Chittaranjan Satapathy
Parveen Travels (P.) Ltd. -Appellant
Versus
Commissioner of Service Tax, Chennai -Respondent
STAY ORDER NOS. 563-564/2010 APPLICATION NOS. ST/S/297-298/2010 APPEAL NOS. ST/517-518/2010
Decided On : 08-11-2010
Prasanna Krishnan,C. Dhanasekaran
Jyoti Balasundaram, Vice President. - Heard both sides on the applications for waiver of predeposit of service tax of Rs. 85,44,688 covering the period 1-10-2004 to 31-3-2008 and Rs. 1,39,52,672 covering the period 1-4-2008 to 31-3-2009, confirmed by holding that applicants were rendering "Rent-a-Cab Operator Services" together with interest and penalties.
2. We find prima facie force in the contention of the applicants that it was proposed to levy tax on the ground that the assessees were providing "Tour Operator Services" which proposal was, however, dropped by the Commissioner who instead chose to confirm a demand of service tax by holding that the assessees were providing "Rent-a-Cab Operator Service". Prima facie, this was not the proposal in either of the show-cause notices issued to the applicants who therefore met the allegations in the notice that they were rendering "Tour Operator Services" and they were never put on notice as to why service tax should not be levied on them under the category of "Rent-a-Cab Operator Services". We, therefore, grant the prayer for waiver and stay recovery of the amounts in question pending the appeals.
