Home Highlights December 2011 Year 2011 This

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1. Tour Operator Service - business of organizing outbound tour - division bench of tribunal referred the matter to the larger bench

2. Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour...

3. Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride...

4. Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were...

5. Classification - - vehicle was hired out to third person for the purpose of his journey - There was no tour actually conducted by the appellant in the present case....

6. Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the...

7. Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - demand confirmed - AT

8. Tour operator service - All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the...

9. Services provided by APSRTC a State Owned organization - Service of tours of marriage parties, excursions, party meetings etc. - services of transporting of company...

10. Demand of service tax - Tour Operator Service - appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only....

11. Tour Operator Service - 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...

12. Tour Operator Service - The appellant's contention is that he is not a tour operator. He is not involved in the business of planning, scheduling, organising or arranging...

13. Tour operator service - Liability on seat reservation charges - the bus reservation is for conduct of the tours and therefore, it forms rightly part of the tour...

14. Tour operator service - They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such...

15. Tour operator services - service was rendered using luxury bus which was having permit under the Motor Vehicle Act, 1988 and the said bus was not a stage carriage but a...