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2013 (2) TMI 357 - HC - Service TaxRopeway services - whether will come within the meaning of ‘tour’ and accordingly, service tax is payable thereon - whether the assessee was a tour operator or not? - Held that:- Tribunal has held that assessee is not a tour operator as assessee provides transportation facility from one of its establishments to another establishment of the assessee. This facility is not the main business of the assessee, but is an ancillary to its main business of providing ropeway service. By providing the facility of transportation from Mansa Devi to Chandi Devi and vice versa, assessee did not carry out tour operation. It facilitated journey of its clients from one place to the other as is being done by the passenger transporters while carrying out their transportation business. No scope of interference required - no service tax liability arises.
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