9911796707
TMI Blog2023 (10) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... (TECHNICAL) For the Appellant : Shri A.S. Harihara Kumar, Company Secretary For the Respondent : Ms. O.M.Reena, Additional Commissioner ORDER Per Ms. SULEKHA BEEVI C.S. Brief facts are that the appellants are registered themselves as tour operator services and paid Service Tax under the said category. During the audit of their accounts, it was noticed that they are also rendering the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and argued for the appellant. It is submitted by the Ld. Representative that buying and selling of Air / Train tickets has nothing to do with the Tour Operative Services rendered by the appellant. The appellant has discharged the Service Tax on the taxable value received in regard to tour Operator Services. The amount collected by the appellant for Air /Train tickets booking cannot be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udable in the taxable value of Tour Operator Services. The issue stands covered in the appellant's own case by the decision in F.O. No. 40738/2023 dated 31.08.2023 which reads as under. 7. It is the case of the appellant that the dispute pertains to the trading air tickets as bought from travel agents and sold to the customers, with or without profit, and same did not include any other activitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable event and hence, to this extent, the direction of the Commissioner (Appeals) cannot sustain. Consequently, we set aside this part of the impugned order, 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. 9. The appeal, therefore, is allowed with consequential benefits, if any, as per law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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