2013 (2) TMI 357

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..... operator as assessee provides transportation facility from one of its establishments to another establishment of the assessee. This facility is not the main business of the assessee, but is an ancillary to its main business of providing ropeway service. By providing the facility of transportation from Mansa Devi to Chandi Devi and vice versa, assessee did not carry out tour operation. It facilitat .....

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..... ways. In order to use these ropeways, one is required to pay a fee to the assessee. This fee is not chargeable as service tax under the Finance Act, 1994. In addition to this service, assessee provides facility of transportation to persons desiring to obtain ropeway services both at Mansa Devi temple and Chandi Devi temple from Mansa Devi to Chandi Devi or vice versa, upon payment of a fee. The .....

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..... nother establishment of the assessee. This facility is not the main business of the assessee, but is an ancillary to its main business of providing ropeway service. By providing the facility of transportation from Mansa Devi to Chandi Devi and vice versa, assessee did not carry out tour operation. It facilitated journey of its clients from one place to the other as is being done by the passenger t .....

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