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ST - Tour Operator Service - Activity of tour is undertaken in Srinagar and provisions of FA, 1994 are not applicable to J&K - applicant has a strong case in favour - pre-deposit waived and stay granted: CESTAT

By TIOL News Service

MUMBAI, DEC 25, 2013 : AN application was filed seeking waiver of pre-deposit of service tax of Rs.22,98,747/- with interest. The demand is confirmed by the CST (Adjudication), Mumbai on the ground that the applicant has provided taxable service of tour operator.

It is submitted by the applicant that the service is provided in Jammu & Kashmir and the provisions of the Finance Act, 1994 are not applicable to the State of Jammu & Kashmir. The applicant relied upon the itinerary which showed that the tour is Ex-Srinagar and the air rates are not included in the tour cost. Inasmuch as the demand is not sustainable, the applicant submitted.

The Revenue representative relied upon the Board circular dated 26.11.2007 to submit that the service provider and the service recipient are outside Jammu & Kashmir, therefore, liable to service tax.

The Bench held -

"4. We find that as per the brochures, the tour is Ex-Srinagar. The activity of tour is undertaken in Srinagar and the provisions of the Finance Act are not applicable to Jammu & Kashmir. Therefore, the applicant has a strong case in their favour. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal. Stay petition allowed."

In passing : Perhaps, the Board Circular referred to is the Delhi Service Tax Commissionerate communication dated 26/11/2007 which reads -

"The doubt was raised if the services provided by a Delhi based company for conduction of topographical survey work of project area in Jammu and Kashmir is chargeable to Service Tax, if the contract for the construction of the project in the state of J & K was awarded to Mumbai based company.

It was clarified by the Board in consultation of the Ministry of Law that even if the object of service is in the state of J & K but as the service provider and the service receiver are outside the State of J & K, the Service Tax shall be chargeable from the service provider."

Also read DDT 2247 dated December 9, 2013.

(See 2013-TIOL-1905-CESTAT-MUM)


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