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PJ/Case Law/2014-15/2121

Whether activities of transportation and accommodation provided by airways company leviable to service tax under Tour Operator?

Case:-JET AIRWAYS (INDIA) LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI-I

Citation:-2013 (32) S.T.R. 728 (Tri.- Mumbai)

Brief facts:-The facts of the case are as under:

The demand of service tax along with interest and various penalties under the Finance Act,1994 has been  confirmed against the applicant under the category of tour operator services on the activity of providing air, transport, transportation from airport to hotel and back to airport, room accommodation in  hotel etc.

Appellant’s contention:- The appellant submitted that in the case of  National Aviation Company of India V. CCE-2012-TIOL-188-CESTAT-DEL has granted unconditional waiver of pre-deposit for the same activity during the impugned period. Therefore, stay be granted.

Respondent’s contention:-The respondent reiterated the findings of the lower authorities and requested that the applicant be put to terms.

Reasoning of judgment:-After hearing the appellant, at last it was concluded that activity undertaken by the applicant did not cover under the category of tour operator services. Further tribunal also added that in the case of National Aviation Company of India supra, the assessee was granted unconditional waiver of pre-deposit. Thus, they granted waiver of entire amount of service tax and interest and various penalties and stay recovery thereof during the pendency of the appeal.   

Decision:-  Stay granted.

Comment:- The essence of the case is that ancillary services provided along with air transportation like accommodation in hotel Services cannot be leviable to service tax under tour operator services in view of the stay application allowed in the case of National Aviation Company of India.  

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