LAWS(CB)-2010-10-8

SHARMA TRANSPORTS Vs. COMMISSIONER OF SERVICE TAX

Decided On October 25, 2010
SHARMA TRANSPORTS Appellant
V/S
COMMISSIONER OF SERVICE TAX Respondents

JUDGEMENT

(1.) THIS stay petition is filed by the applicant for waiver of pre -deposit of the following amounts:

(2.) i) Service Tax Rs. 4,98,90,210/ -

(3.) THE learned Chartered Accountant brought to our notice to the letter dated 4 -11 -2009 issued by Ministry of Finance, Department of Revenue (Tax Research Unit) regarding the view taken by the Board as regards the removal of discrimination of transport operators transporting passengers from point to point, with intrastate inter State permits under the purview of definition of tour operator. He also draws our attention to the Stay Order No. 847/2009 dated 25 -5 -2009 wherein in an identical issue, this Bench had granted unconditional stay in the case of Vijayanand Travels Ltd. v. Commissioner of Central Excise, Belgaum as reported in : 2010 (17) S.T.R. 428.