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TMI Blog2007 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 27-3 2006 by which the Airport Taxi Operators Co-operative Society Ltd has been directed to collect Service Tax from all the drivers who ply their taxies under this Society on the ground that they are covered under the category of 'Tour Operator' as per its definition. 2. The learned Counsel submits that individual drivers are getting the taxi fare from the customers and the Society does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has set aside the levy of Service Tax on the Ropeway Services provided to hill temple. In Usha Breco case, the appellant therein was operating several ropeways from Hardwar to both Mansa Devi and Chandi Devi temples. The boarding points for the two ropeways are located at a distance of about 4 kms. They were collecting combined ticket of Rs. 109/-. and road transit charge of Rs. 26/-. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the place of destination of the customer. Such services cannot be considered as 'tour operator'. They have not undertaken any tour of certain places as defined under the definition. The definition of 'tour operator' under Section 65 is as under "Tour Operator means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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