Allahabad Court February 2010 Judgments

Friends Tour and Travels Vs. Cestat

Court: Allahabad

Reported in: 2010[18]STR391

ORDER1. 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.4. The contention of the appellant has not been accepted by the adjudicating authority and a sum of Rs. 28,64,516.86 has been demanded for the period April, 2002 to August, 2004. Against the said order, appellant filed an appeal before the Commissioner (Appeals) along with an application for waiver of pre-deposit of the service tax but the Commissioner (Appeals) allowed the application in part and directed the appellant to deposit a sum of Rs. 5 lacs. It appears that the appellant has not deposited the said a...