TMI Blog2016 (8) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... vities provided by the appellant will fall outside the scope and ambit of ‘Tour Operator Service’ - Tribunal in the case of Jet Airways India Ltd. [2016 (3) TMI 164 - CESTAT MUMBAI] has held that various tour packages provided by the airlines to the passengers (similar to the package offered by the appellant) shall not be covered under the purview of Tour Operator Service - appeal allowed - decided in favor of appellant. - ST/265/2010-ST[DB] - ST/A/56510/2016-CU[DB] - Dated:- 19-8-2016 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. P. K. Sahu, (Advocate) for the Appellant Mr. Yogesh Agarwal DR for the Respondent ORDER Per: S. K. Mohanty Brief facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the service tax department and the appellant discharges appropriate service tax liability attributable to such taxable service. He submits that pre-planned package tours provided by the appellant does not fit into the definition of Tour Operator Service inasmuch as the appellant is not engaged in the business of planning, scheduling, organizing or arranging tours. Ld. Advocate further submits that the issue involved in this appeal is squarely covered by the decision of this Tribunal in the case of Jet Airways India Ltd. Vs CST - 2016 (41) STR 225 (Tri. Mum.). 3. Sh. Yogesh Agarwal, the Ld. DR for Revenue, on the other hand, submits that the package features issued by the appellant provide the all inclusive package rate, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 65 ibid, it reveals that the person providing business of planning, scheduling, organizing or arranging tours should fall under the ambit of taxable category of Tour Operator Service for the purpose of payment of service tax. On perusal of the Circular No.347 dated 15.03.2005 issued by the appellant, which is placed at page 84 in the appeal memorandum, we find that various packages provided by the appellant are itemized therein, which are extracted herein below for ease of reference: Goa Flyways are available ex-Ahmadabad, Bangalore, Bhavnagar, Chennai, Delhi, Hyderabad, Jaipur, Jamnagar, Kolkata, Kozhikode, Lucknow, Mumbai and Nagpur. The basic package being offered includes return airfare in economy class (point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ackages provided by the airlines to the passengers (similar to the package offered by the appellant) shall not be covered under the purview of Tour Operator Service. The relevant paragraphs in the said decision are extracted herein below: 6.1 It can be seen from the above reproduced definition that the said definition would cover a person who is engaged in the business of planning, scheduling, organizing or arranging tours and who is engaged in the business of operating tours in tourist vehicle or a contract carriage. As already produced herein above, appellant is operating airlines which undertakes transportation of passengers by air. In order to enhance their business of selling airline tickets, appellant had offered Jet Escap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tour Operators at the relevant period are reproduced hereunder for convenience of reference. (i) the position from 1-4-2000 to 9-9-2004 any person engaged in the business of operating tour in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988. (ii) the position from 10-9-2004 onwards: persons who are engaged in the business of planning, scheduling, organizing or arranging tours by any mode of transport and includes any person engaged in the business of operating tours in a tourist vehicle. 6.2 From the records we find that the assessees are only renting their vehicles. We also find that the department could not bring out on record that the assessees are engaged in the business of planning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad High Court in the case of Touraids (I) Travel Services (supra) relied on by the Ld. AR is distinguishable from the facts of the present case inasmuch as the judgment referred to the pre-amended definition of Tour Operator Service effective upto 10.09.2004 where the transportation was confined to the services concerning transportation and not relating to the air travel with ancillary features of providing accommodation and other facilities. Further, the features discussed in the definition of Tour Operator Service, namely, planning, scheduling, organizing and arranging tours have not been specifically dealt with by the Hon ble High Court in the said decided case. 8. In view of foregoing discussions, we do not find any merits in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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