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2018 (2) TMI 1853 - AT - Service TaxClassification of services - tour operator services or not - respondents are providing boarding and lodging to the tourists on direct booking or on the request of the tour operators - Held that:- In the instant case, the respondents are providing the accommodation on the request of the tour operators or sometime on direct reservations. They are not providing transportation nor providing the contract carriage. They are not holding the stage carriage permits. Their activities are confined to the boat in the water. The boat operators have not control over the schedule of the guests. They are not providing any guidance or planning for the stay in Kerala. The boat can be considered as a hotel in the water. Certainly, the "House Boat Owner" cannot be considered as a tour operator for the reasons that they are not carrying the guests/ tourists from one place to another in the State - appeal dismissed - decided against Revenue.
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