TMI Blog2006 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 7 - - - Dated:- 28-11-2006 - [Judgment per : V. Gopala Gowda, J.]. - The Appellant is a tourist operator recognised by the Government of India and is operating in South India. The Union Government imposed service tax on the tour operators. Pursuant to that, notice was issued to the Appellant to register under Section 69 of the Finance Act, 1994 for the purpose of levying service tax. The Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxable Service is clear. It means any service provided to any person by a tour operator in relation to a tour. As per Section 65(76) of the Act, tour means journey from place to place. The services rendered by a tourist operator are, carrying the tourists to tourist spots for sight seeing, purchasing entry or admission tickets, explaining the importance of the places, the specialty or sanctit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion laying down the procedure to access the tax and penalty and method of their collection and may also contain provisions to prevent pilferage of revenue. Nature of tax imposed by the statute has to be determined by examining the pith and substance of the statute and by paying more attention to the charging section than to the basis of machinery adopted for assessment and collection of tax. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied service tax based on tourist permit. In our view, it is not proper for us to go behind the permit and hold an enquiry as to the real nature of business that is carried on by the appellant by virtue of the permit. Such being the case, the appellant has not made out any ground to interfere with the impugned order. 5.The learned single Judge has rightly rejected the contention of the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R SCW 2051 and 1989(3) SCC 634. 6.The order of the learned single Judge is a well considered order. Each aspect is considered elaborately. The decision rendered is legally valid and warrants no interference. We are in full agreement with the conclusion arrived at by the learned single Judge. The appeal is devoid of merit and liable to be dismissed. 7.Accordingly, the appeal is dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
