2009 (7) TMI 132 - AT - Service Tax

Tour Operator without tour permit Booking of tickets held that - when law itself was not in force to tax consideration received for booking tickets for a principal when para 4 of the order-in-original is looked into. If there was no levy prior to 10-9-04 for taxing considerations received as booking agent, the Respondent should not have been brought to Service Tax Act in the guise of tour operator Revenue appeal dismissed.

Summary

The appellate tribunal CESTAT, New Delhi, consisting of Members D.N. Panda and Rakesh Kumar, heard an appeal against a decision by the Commissioner (Appeals) regarding the classification of services provided by the appellant to M/s. Neelam Travels Bikaner. The Revenue argued that the appellant should be considered a tour operator due to the possession of tourist vehicles and other activities, as noted in the order-in-original. However, the Respondent contended that they were merely booking agents for M/s. Neelam Travels and were not liable for service tax as the law did not apply to booking agents prior to 10-9-07. The tribunal found in favor of the Respondent, noting the lack of evidence showing that the appellant conducted tours for M/s. Neelam Travels, and dismissed the appeal by the Revenue. The judgment was dictated and pronounced in open court by Member D.N. Panda.