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2019 (9) TMI 1498 - CESTAT NEW DELHIClassification of services - tour operator service - services like transportation, entry to monuments and joyrides etc. to the main tour operator in relation to a ‘package tour’ - case of the Department is that the Respondent is providing service contemplated under Rule 2(n)(iii) of the Notification, while the case of the Respondent is that it is providing service as contemplated under entry at Sl. No. 2(n)(i) of the Notification - benefit of abatement of Service Tax of 75% of the amount charged in gross receipts as per the Exemption Notification No. 01/2006 dated 01 March, 2006 as amended by Notification No. 38/2007 dated 23 August, 2007. HELD THAT:- Entry at Sl. No. 2(n)(i) relates to services provided or to be provided to any person by a tour operator in relation to a package tour. The Explanation to the entry defines the expression “package tour” to mean a tour wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour. According to the Department, if even one service mentioned at Sl. No. 2(n)(i) is not provided, the service provider will not be entitled to the abatement contemplated under Sl. No. 2(n)(i) - It is not possible to accept the submission of the Department. Entry at Sl. No. 2(n)(i) does not require the service provider to provide each and every service mentioned in the Explanation. The meaning assigned to “package tour” in the Explanation is when transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour. There is no reason why if some of the service(s) are not provided, the abatement as contemplated under Sl. No. 2(n)(i) should not be available to the service provider. The service has to be provided by a tour operator in relation to a package tour. It would also be pertinent to refer to the decision of the Supreme Court in Doypack Systems Pvt. Ltd. [1988 (2) TMI 61 - SUPREME COURT]. The Supreme Court observed that the expression ‘in relation to’ is a very broad expression and the observations are that “relating to” has been held to be equivalent to or synonymous with as to “concerning with” and “pertaining to”. The expression “pertaining to” is an expression of expansion and not of contraction.” The services provided by the Respondent would fall under entry at Sl. No. 2(n)(i) of the Notification and the Respondent would be entitled to 75% abatement - Appeal dismissed - decided against Revenue.
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