2018 (9) TMI 656

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..... perator, pre and post amendment, it is clear that in the earlier definition the hotel accommodation was not covered which was brought into the definition w.e.f. 10.09.2004 in the amended definition. The Board also clarified the same vide its clarification dated 17.01.2005. In view of the clear position of law on tour operator no service tax is leviable before 10.09.2004. Since the period is co .....

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..... king was not covered under definition, which was specifically covered in the definition of tour operator in amended definition w.e.f. 10.09.2004, therefore till 10.09.2004 no service tax can be demanded on the hotel booking under the definition of tour operator. He referred to the Board s clarification on this issue under F. No. 163/1/2005-Cx-4 dated 17.01.2005 according to which the hotel booking .....

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..... rules made thereunder; w.e.f. 10.09.2004, the amended definition is as under: tour operator means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle .....

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