2018 (9) TMI 656

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..... mesh Nair The issue involved in the present case is that whether in the case of Hotel Booking by a Tour Operator, the value there of is includible in the value of tour operator service o otherwise. 2. Sh. Jignesh Bhagat, Ld. Counsel appearing on behalf of the appellant submits that the period involved is 2001 to 2004-2005. Till 10.09.2004 as per the old definition of tour operator, the Hotel Boo .....

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..... hotel booking charges under the head of tour operator service for the period from 2001 till 10.09.2004 which is the part of the period covered in the present case. The old definition of tour operator is as under: "tour operator" means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules .....

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..... 5. In view of the clear position of law on tour operator no service tax is leviable before 10.09.2004. Since the period is covered upto 31.03.2005 the service tax and corresponding penalties, interest is payable for the period from 10.09.2004 onwards. Accordingly, the impugned order stand modified. Appeal is partly allowed in the above terms. (Dictated and pronounced in the open court)
Case l .....

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