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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. II

Service Tax Miscellaneous Application No.50759 of 2022

(on behalf of the appellant)

in

Service Tax Appeal No. 51515 of 2022

(Arising out of Order-in-Appeal No.37(SM)/ST/JPR/2022 dated 21.02.2022 passed by the

Commissioner (Appeals), Central Excise and Central Goods & Service Tax, Jaipur)

M/s.Thrillophilia Travel Solutions Pvt. Ltd.

Appellant

(formerly known as Thrillophilia Adventure Tours Pvt. Ltd),

A-623, Govind Marg, Malviya Nagar,

Jaipur (Rajasthan) 302 017.

Versus

Commissioner of Central Goods &

Respondent

Service Tax and Central Excise,

New Central Revenue Building,

Statue Circle, Jaipur.

APPEARANCE:

Shri Yash Dhadda, Advocate for the appellant.

Shri Vishwajeet Saharan, Authorised Representative for the respondent.

CORAM:

HON’BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.50061/2023

DATE OF HEARING/DECISION:16.01.2023

Anil Choudhary:

The appellant is in appeal against the impugned order-in-appeal dated

21.02.2022.

2. The brief facts are that the appellant is mainly engaged in ‘Tour

Operator Service’ providing services of adventure tours. They are registered

with the Service Tax Department for providing services under Head “Tour

Operator Services, Event Management, Business Auxiliary Service, Business

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Support Services, etc. The appellant maintains regular books of accounts

and records, and also filed their returns under various tax laws. Audit took

place by Revenue during Feb. and March, 2016 upto the period 2015-2016.

However, after completion of audit, no audit note was issued. Subsequently,

audit was again done in the year 2019. Thereafter, Audit Report, IAR-

106/2018-2019 dated 19.08.2019 was issued for short payment/non-

payment of service tax under RCM. After issue of the Audit Report, there

was correspondence between the assessee and the Revenue and several

audit paras were dropped. However, on fourth issue, the matter could not

be settled and thereafter, show cause notice dated 17.10.2019 was issued

relating to the period April, 2014-15 to June, 2017 demanding service tax

and proposing penalty as follows:-

Particulars

Tax Involved

Amount (Rs.)

Short payment of tax under RCM for payment through

Debit/Credit Card of the Director for import of services (in

foreign currency) from outside India.

12,27,087/-

Short payment of tax due to wrong availment of

abatement under NN 26/2012-ST dated 20.06.2012 on

Tour Operator Services without fulfilling conditions.

72,99,444/-

Wrong availment and utilization of CENVAT Credit on basis

of invoices which are neither for registered address nor in

name of the appellant and issued prior to stipulated period

of six months.

9,34,836/-

Short payment of tax due to difference between amount of

consideration mentioned in books of accounts and those

mentioned in ST-3 Returns filed for 2015-16 and 2016-17.

28,49,800/-

Penalties under Sections 77, 78 and 78 A of the Act.

3. The show cause notice was adjudicated on contest and the proposed

demands were confirmed along with penalty under Section 78, 77 (1)(b), 77

(i)(e), 77 (2). Penalty was also imposed of Rs.1,00,000/- under Section 78 A

on the Directors, Shri Abhishekh Daga, Shri Subbrao and Ms. Chitra Daga.

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Interest was also demanded under Section 75 of the Finance Act. The

amounts already paid were appropriated.

4. Being

aggrieved,

the

appellant

preferred

appeal

before

the

Commissioner (Appeals), who vide impugned order-in-appeal was pleased to

allow the appeal in part upholding the invocation of extended period of

limitation. Accordingly, being aggrieved, the appellant is before this Tribunal.

5.

Limitation

Ld. Counsel for the appellant urges that admittedly, the appellant have

maintained proper books of accounts and records. There is no allegation