CESTAT, BANGALORE BENCH

Cochin International Airport Prepaid Taxi Operators Co-operative Society Ltd.

v.

Commissioner of Central Excise, Cochin

Dr. S.L. Peeran, Judicial Member and T.K. Jayaraman, Technical Member

Stay Order No. 1265 of 2006

Appeal No. St/ST/96/06

in ST/172/06

November 7, 2006

Tour Operator

Section 65 of the Finance Act, 1994 - Tour operator - Drivers of taxies had formed a co-operative society to rent taxies from airport to city - Revenue proceeded to consider taxi service as tour operator services and levied service tax - Whether prima facie, plying taxi from airport to city for customers could not be considered as tourist services or tour operator services and, therefore, assessee was entitled to full waiver of requirement of pre-deposit of service tax and stay of recovery - Held, yes [Para 3]