Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 164 - AT - Service TaxTaxability - Tour Operator Services - Whether providing package tour service comes under the ambit of Tour Operator Services - Appellant providing Jet Escapes packages to the customers to increase their revenue by giving the facilities of transportation, stay and sight seeing as package tour - Held that: by relying on the decision taken by the Tribunal in the case of T.N. State Trans. Corpn., Kumbakonam Ltd. 2009 (2) TMI 90 - CESTAT CHENNAI, where the 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. - the appellant herein has not planned, scheduled or organized tours for their passengers. - the appellant is not covered under the category of “tours operator service”. - Decided in favor of assessee.
|