Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1552 - AT - Service TaxTour Operator Service - appellant have collected the amount of taxable tour charges from the other Tour Operator - scope of SCN - Held that:- The perusal thereof shows that for a person to render a tour operator service it is not merely collection of the ticket booking/the tour booking charges but in addition requires planning, scheduling, organizing & arranging tours, which also includes arrangement for accommodation, site seeing and other similar services. The only reason that there is no evidence for the discharge of liability of tour operator service even on part of the M/s. Dashmesh Tours & Travels the same cannot be the reason to confirm the demand of tour operator service qua the assessee who apparently and admittedly is just rendering service of booking tickets - the activity of the appellant has mentioned that collection of amount for any tour is merely a booking activity. Any demand under the guise of it being tour operator is not sustainable. The booking activity demand has not been raised by the show cause notice. Appeal allowed - decided in favor of appellant.
|