2011 (6) TMI 593

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..... REPRESENTED BY : Shri G. Shivadass, Advocate, for the Appellant. Shri R.K. Singla, Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. The appellant, M/s. Cox Kings (India) Ltd., is engaged in providing services of booking of Air tickets, operating of tours and other travel related services to various customers. Accordingly they are registered with the Service Tax department under the category of Tour Operator , Air Travel Agent and Travel Agents services. The present appeal has arisen in respect of three major types of out-bound tour operator services offered by the appellant on the ground that out-bound tours conducted by the appellant Is taxable under tour operator services since the tour ope .....

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..... planning, scheduling, organizing or arranging tours by any mode of transport. In this case, the planning, scheduling, organizing or arranging is done by the appellant and these are done in India only. Therefore, the requirement of definition of tour operator is fulfilled and the services provided by the appellant have to be considered as rendered in India only. 4. We have considered the submissions made by both sides. Detailed submissions were made with regard to definition of tour operator and amendments made to the definition from 1-9-97 onwards till date, OECD Guidelines, Export of Service Rules, etc. However at this stage, when we are considering whether the pre-deposit to be waived and stay to be granted only, we do not feel it .....

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..... r carrying out. Haj and Umrah Pilgrimage in Saudi Arabia by Indian pilgrims considering these as export of service, provided they fulfill the other conditions of export as provided in Export of Service Rules. In this case also, as per the record, the service is performed outside India and even if the view is taken that planning, scheduling, organizing or arranging etc. is done in India, it would mean that the service is partly performed in India and partly performed outside India. In these circumstances, the services provided by the appellant prima facie is covered by the Circular issued by the Board. All other submissions made by both sides require detailed consideration and since the appellants have made out prima facie case on the .....

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