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TMI Blog2006 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(PB), - Dated:- 4-8-2006 - [Order] - The temples of Maa Mansa Devi and Maa Chandi Devi are located on the hills around Hardwar. The abode of Lord Shiva is far away and above at Badrinath. 2. The appellant in the present case operates several ropeways from to both Mansa Devi and Chandi Devi temples. The boarding points for points for the two ropeways are located at a distance of about 4 km ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in dispute that the ropeway rides attract no service tax. Thus, the tax demand is on the basis that the 4 KM transit journey between the rope-way boarding points is a tour. 4. The contention of the learned counsel for the appellant is that, in the instant case, the tour is from Hardwar to the temples in question and there is no tour between the two boarding points for the ropeways. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one place to another irrespective of the distance between such places'. The submission is that the definition makes it clear that distance is altogether irrelevant for the purpose of levy. It is his contention that even though the road journey involved is about 4 km only, it is nonetheless a tour in the eye of the law. He also emphasizes that the present case satisfies the other requirements in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n airport etc. We do not see the statutory definition of 'tour' conferring an entirely artificial meaning on the commonly understood word, tour'. The words 'irrespective of distance' in the definition of tour only means there could be no argument that tour should be to a distant place. If distance is taken as a criterion, an intractable situation would arise, with by each person contending as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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