TMI Blog2014 (8) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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. - ST/94/2010 – Mum & ST/85768 to ST/85770/2013-Mum - - - Dated:- 3-7-2014 - Mr. S S Kang And Mr. P S Pruthi, JJ. For the Appellants : Shri Badrinarayan, with Shri Vinay Jain, Advs. For the Respondent : Shri D K Acharya, Sp. Counsel PER : S S Kang Heard both sides. 2. Common issue is inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, vide order dt. 10.12.2013 in Service Tax Appeal No. 1776/2012, Tribunal held as under:- 21. Summary of our conclusions: (a) Tour operator qua Section 65 (115) of the Act defines the expression in terms of two facets. The business of planning, scheduling, organizing or arranging tours by any mode of transport (including arrangement for accommodation, sightseeing; or similar services), including where the tour is by a tourist vehicle covered by a permit issued under the provisions of the Motor Vehicles Act, 1988 or the Rules made thereunder, is one facet of the definition. Operating of tours in tourist vehicle covered by a permit granted under the provisions of the 1988 Act or the Rules made thereunder (including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tourists, would amount to an incidental activity undertaken as a prelude to providing tours and thus the service if at all provided is to the service provider itself. Nevertheless, since organizing and/or arranging of outbound tours are components of the service provided to tourists and these are the primary and substantive purposes of the service provided and consumed, the composite activity of planning, scheduling, organizing or arranging tours falls within the scope of the taxable service defined in Section 65 (115) of the Act; (ii) Whether an outbound tour amounts to export of service and is thus immune to levy of service tax, under the Export of Service Rules, 2005 is not decided and is left open, as not necessary in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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