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2015 (11) TMI 908 - AT - Service TaxDemand of service tax - whether the activity undertaken by the appellant would get covered as taxable service provided under “tour operator service” - Held that:- Appellant is offering Jet Escapes Package to their various passengers who visit their website for booking air travel service offered by them. It is also undisputed that the appellant has entered into a contract with Hotels Chains for accommodating their passengers who have opted for “Jet Escapes” Package. On the factual matrix as stated above we require to look into the definition of “tour operator service” as given under Section 65(115) of the Finance Act, 1994. - definition also mandates for the services to be rendered by persons engaged in business of operating tours in a tourist vehicle or a contract carriage. It is on record that the passengers when they wants to opt for “Jet Escapes Package”, organize own travel dates and appellant is not helping them in planning or organizing or scheduling of tours. We find that though not on the very same issue, this Bench in the case of Divisional Controller (2013 (12) TMI 915 - CESTAT MUMBAI) was considering the services rendered by the appellant therein as to whether this service would fall under the category of “tour operator services”. The appellant in that case was providing contract carriage and stage carriage to various individuals/customers and it was considered as the said service would fall under the category of “tour operator service”. Tour operator service means the person should be engaged in the business of planning, scheduling or arranging the tours. In the absence of any such activity undertaken, the services cannot be considered as tour operator service and liable to be taxed. - appellant herein has not planned, scheduled or organized tours for their passengers. In our considered view the ratio of this Tribunal s judgement in the case of T.N. State Trans. Corpn. Kumbakonam Ltd. (2009 (2) TMI 90 - CESTAT CHENNAI) will be applicable in the case in hand and we have to hold that the appellant is not covered under the category of tours operator service - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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