2009 (5) TMI 45 - AT - Service Tax

Tour Operator Service in earlier case of the same assessee it was held that appellant have only provided transport and they did not rendered tour operator service in view of this appeal is allowed demand set aside.

Summary

The Appellate Tribunal CESTAT, Chennai overturned the order of the Commissioner of Central Excise regarding a demand of service tax on 'tour operator services'. The Tribunal found that the appellants had only provided transport and not 'tour operator services', based on a previous decision. The impugned order was set aside, and the appeal was allowed.