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2023 (9) TMI 78 - CESTAT CHENNAILevy of Service Tax - tour operator service - amount charged for the onward/return journey which was not included in the value of tour operator service towards inbound tour - value of outbound tour services rendered - HELD THAT:- It emerges that any person who is engaged in the cumulative activities like planning, scheduling, organising or arranging tours by any mode of transport, is considered to be covered under tour operator service. Apparently, there is nothing in the definition to include a person whose activity is nothing other than mere trading in air tickets. It is an admitted fact on record that insofar as the other activities are concerned, the appellant has admitted and paid applicable Service Tax. It is also an undisputed fact that the appellant is not a member of or agent of IATA and that it is not the case of the Revenue that the appellant had earned any commission from IATA or any other airlines when it sold or traded in air tickets. Moreover, from the definition of tour operator service, the same involves a gamut of activities and there is nothing to suggest that trading in air tickets per se invited Service Tax. The demand of Service Tax on the consideration and for booking of tickets in respect of domestic travel is not a taxable event and hence, to this extent, the direction of the Commissioner (Appeals) cannot sustain - the impugned order set aside, by holding that the appellant is not liable to pay Service Tax on the mark-up or margin earned for booking tickets with regard to domestic travels. Appeal allowed.
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