9911796707
TMI Blog2016 (8) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... time to time, which include coupon for staying in hotels and other facilities. In some of the promotional schemes, the appellant offers transportation of passengers to various tourist destinations along with other services, against consideration for a lump sum amount. The promotional schemes offered by the appellant was considered by the department as a taxable service, classifiable under the category of 'Tour Operator Service'. For the period 01.09.2004 to 31.03.2007, the department initiated Show Cause proceedings, seeking confirmation of the Service Tax demand. The SCN dated 11.01.2008 issued in this regard, culminated in the adjudication order dated 25.11.2009, wherein Service Tax demand of Rs. 12,08,88,860/- was confirmed along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and scheduling of the tour, which is managed by the appellant, the activities squarely fall under the definition of Tour Operator Service for the levy of service tax. To support his submission that the activity of the appellant falls under the taxable category of Tour Operator Service, the Ld. Advocate has relied on the judgment of Hon'ble Allahabad High Court in the case of Touraids (I) Travel Services Vs CCE - 2014 (35) STR 234 (All.). 4. We have heard the Ld. Counsel for both the sides and examined the case records. 5. Section 65(113) of the Finance Act, 1994 defines the term 'Tour' 'to mean a journey from one place to another irrespective of the distance between such places'. The 'Tour Operator' has been defined under Section 65(11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * Driver carrying a placard with passenger's name will be waiting at the airport exit gate. * The packages between the cities mentioned in the annexure are valid, subject to the schedules between the concerned city pairs being operational, during the package period. * While booking a package, confirmation of seats on the entire itinerary must be ensured. * The payment for hotel stay in regard to children will be made directly to hotel. The applicable charge for children is mentioned in the Package Rate Inclusions Document. Airfare is payable extra. * Infants below the age of 2 years will be accommodated by the hotel on complimentary basis - Airfare is payable extra. 6. On perusal of the package features mentioned in the above Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate that they would plan, schedule or organize the tours for the passengers. Further the definition also mandates for the services to be rendered by persons engaged in business of operating tours in a tourist vehicle or a contract carriage. It is on record that the passengers when they want to opt for "Jet Escapes Package", organize own travel dates and appellant is not helping them in planning or organizing or scheduling of tours. We find that though not on the very same issue, this Bench in the case of Divisional Controller (supra) was considering the services rendered by the appellant therein as to whether this service would fall under the category of "Tour Operator Services". The appellant in that case was providing contract carriage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 The learned departmental representative's reliance on the judgment of the Tribunal in the case of Cox and Kings (supra), we find that the said judgment may not take the Revenue's case any further inasmuch as the issue involved in that case was an outbound tours i.e. tours emanating from India and being sightseeing tours to various countries beyond India would fall under the category of tour operators service and would be considered as not taxable as they are consumed beyond the territory of India. We find the facts in that case was totally different but the Bench had recorded that planning, scheduling and organizing tours are not taxable services is also irrelevant. In the case in hand as we have recorded above the appellant herein has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
