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TMI Blog2017 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the period prior to 11.05.2008 and hence the demand cannot be sustained and is required to be set aside. Business Auxiliary Service - commission received for booking of tickets - Held that: - Business Auxiliary Service comprises of a set of services. It is important to classify the activity under the specific sub clause before confirming the demand - In the Tribunal's decision in the case of United Telecom Ltd [2010 (10) TMI 348 - CESTAT, BANGALORE], the Tribunal has held that Service Tax liability cannot be confirmed without mentioning the specific sub clause under which the activities are covered - demand cannot be sustained. Appeal allowed - decided in favor of appellant. - ST/604/2011- CU(DB) - Final Order No. 50431/2017-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 3. The Id. counsel for the appellants submits that out of the total demand confirmed, demand to the tune of around ₹ 15 lakhs has been confirmed under the category of Tour Operator Services for the period 2003-04 to 2006-07. (i) She submitted that the appellant was operating buses under the contract carriage permits issued by the transport authority. They were providing service from one point to another point as a stage carriage within the state. Such point to point services were not covered under the definition of Tour Operator Service till 11.05.2008, when the definition was amended and enlarged to include such cases. She also submitted that the case is covered in favour by the decision of the Tribunal in the case of Pat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service was first introduced in 01.04.2000 and subsequently amended in succeeding budgets. The scope of the service has been enlarged only with effect from 11.05.2008 to include journey from one place to another in a contract carriage permit. 6. We find that the levy of Service Tax on such contract carriage under Tour Operator has been settled in a number of cases in favour of appellant. In the decision, in the case of Patel Tours Travels (Supra) Tribunal has held as follows. 7.1 We have perused the charging section as well as the definition of tour operator under Section 65(52) ibid. From the definition of Tour Operator Service , it appears that to bring a person to the fold of tour operator service , the person should hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n taken by this Tribunal in the case of Gatulal V. Patel (supra) and Gandhi Travels (supra) which has been affirmed by the Hon ble High Court of Gujarat in the case of Commissioner of Central Excise, Vadodara-II v. Gandhi Travels - 2009 (13) S.T.R. 597 (Guj.). In his rejoinder, the learned JDR has submitted that the decision in the case of Gatulal V. Patel v. Commissioner of Central Excise, Vadodara - 2007 (7) S.T.R. 426 (Tri.-Ahd.) has not been accepted by the department and department has preferred the appeals against them. However, they failed to show that there is any stay or modification in case of the said decision. Thus the appeal is bereft of merit. 7.3 In the result, we uphold the impugned order and dismiss the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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