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2023 (3) TMI 297 - CESTAT NEW DELHILevy of Service tax - Tour Operator Services - running of ropeways from base stations to temples and transportation on road between base station of the temples - HELD THAT:- The appellant placed reliance upon the decision rendered in the case of the appellant in M/S. / USHA BRECO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DEHRADUN [2018 (11) TMI 1756 - CESTAT NEW DELHI] for the period from September 2004 to March 2014 to contend that the demand confirmed by the Commissioner (Appeals) should be set aside - it was held in the case that in the present case, appellants basically provides mere transportation facility which is open to pilgrims/tourists persons even villagers to go uphills and therefore, in our view, same cannot be classified and charged to service tax under the category of ‘tour operator’ service. The facts of the present case are identical to the facts of the aforesaid decision of the Tribunal rendered in the case of the appellant - In view of the aforesaid decision, it has to be held that the activity undertaken by the appellant cannot be subjected to service tax under the category of ‘tour operators’. Appeal allowed.
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