Travel Corporation of India Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
The appeals before the CESTAT Mumbai arose from a common Order-in-Original confirming service tax demand of ₹15.97 crore, along with interest and penalties, on the appellant in respect of outbound tour services for the period 01.04.2005 to 31.03.2010. The Revenue also appealed against the impugned order on the limited issues of recovery of interest up to the actual date of payment, imposition of penalty under Section 76, and correction of certain typographical errors. The Tribunal also allowed miscellaneous applications seeking substitution of the respondent’s name following changes in CGST jurisdiction.
The appellant was engaged in providing tour operator, air travel agent, cruise transport, cab operator and rail travel agent services and was centrally registered under the service tax law. The department alleged that the appellant had failed to pay service tax on receipts from outbound tours amounting to ₹135.91 crore and issued a show cause notice proposing recovery of service tax, interest and penalties under the Finance Act, 1994. The Commissioner confirmed the demand, imposed penalties under Sections 76, 77 and 78, and ordered recovery of interest up to 09.05.2008, leading both sides to file appeals.
