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2014 (5) TMI 914 - AT - Service TaxDemand of service tax - Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - Held that:- Since the service provided by the petitioner during the relevant period falls within the ambit of tour as defined in Section 65 (113); the petitioner falls within the ambit of the definition of tour operator defined in Section 65 (115); and the service provided by the petitioner falls within the ambit of the taxable service enumerated in Section 65 (115)(n), the petitioner cannot gainfully contend that it did not provide the taxable tour operate service. - Decided against assessee.
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