Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 820 - AT - Service TaxLevy of service tax on Lease of ropeway installed - Assessee claims refund of service tax paid because they were of the view that they will not be covered by the definition of tour - whether the appellant is a tour operator - Held that:- Once tourists are not governed by any planning, scheduling, organising or arranging for their journey and not dependent on the licensee appellant for such planning, scheduling, organizing or arranging for their tours but only avails the facility of ropeway provided by appellant licensee during working hours from 6 A.M. to 11 P.M. on payment of fees prescribed by Clause 8 of licence deed, they were not beneficiary of any planning, scheduling or arranging of tours since tour to be taxable has to follow its preceding activities enumerated by Section 65(115) of the Act. Accordingly, the appellant had not acted as “tour operator” within the meaning of Section 65(115) of the Act for which the taxing Entry 65(105)(n) thereof is not attracted. There shall not be liability to tax - decision in the case of CCE, Meerut-I v. M/s. Usha Breco Ltd [2013 (2) TMI 357 - UTTARAKHAND HIGH COURT] followed. - The issue decided in favor of assessee by the larger bench.
|