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2016 (8) TMI 1237 - AT - Service TaxTour Operator Service - the appellant offers promotional schemes to its customers from time to time, which include coupon for staying in hotels and other facilities - The promotional schemes offered by the appellant was considered by the department as a taxable service, classifiable under the category of ‘Tour Operator Service’ - Held that: - On perusal of the package features mentioned in the Circular No.347 dated 15.03.2005, it transpires that the appellant is not providing any consultancy in the nature of planning, scheduling, organizing and arranging tours on behalf of a particular tour for the passengers. Thus, the activities provided by the appellant will fall outside the scope and ambit of ‘Tour Operator Service’ - Tribunal in the case of Jet Airways India Ltd. [2016 (3) TMI 164 - CESTAT MUMBAI] has held that various tour packages provided by the airlines to the passengers (similar to the package offered by the appellant) shall not be covered under the purview of Tour Operator Service - appeal allowed - decided in favor of appellant.
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