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2014 (8) TMI 826 - AT - Service TaxTour operator service - Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and the planning, scheduling, organising or arranging of such tours, falls within the ambit of ‘tour operator’ service and is consequently subject to levy and collection of service tax - Held that:- As a consequence of the interpretation of “tour operator” vide [a], where a person pursues a composite activity of operating tours and the planning, scheduling, organizing or arranging of such tours, by a mode of transport other than by a tourist vehicle (covered by a permit issued under the provisions of the Motor Vehicles Act, 1988 or the Rules made thereunder), such activity falls outside the scope of the definition of “tour operator” Following decision of M/s Cox & Kings India Ltd., M/s Travel Corporation of India Ltd. and M/s Swagatam Tours Pvt. Limited Versus CST, New Delhi [2013 (12) TMI 1024 - CESTAT NEW DELHI] - Decided in favour of assessee.
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