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TMI Blog2018 (10) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... o confirm the demand of tour operator service qua the assessee who apparently and admittedly is just rendering service of booking tickets - the activity of the appellant has mentioned that collection of amount for any tour is merely a booking activity. Any demand under the guise of it being tour operator is not sustainable. The booking activity demand has not been raised by the show cause notice. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/1630/2011-CU[DB] - FINAL ORDER NO. 53166/2018 - Dated:- 11-10-2018 - MR. C.L. MAHAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Priyanka Goel, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tour operator service for the said tour agency. The demand cannot be categorized as the tour operator services. The authority below has therefore wrongly confirmed the demand. The order is accordingly prayed to be set aside. Appeal is prayed to be allowed. 5. Ld. Counsel has relied upon the case law in their own case reported in 2009 (16) STR 444 (Tri.-Del.) wherein the activity as the one in hand is mentioned as the activity of booking tickets for the principal and not as the tour operator. 6. While rebutting these arguments, ld. DR has mentioned that the case law as provided is not applicable to the present case and the booking of ticket activity has come into Service Tax w.e.f. 10 th September, 2004 and the said judgment is pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organised or arranged for use by an educational body, other than a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;] 8. The perusal thereof shows that for a person to render a tour operator service it is not merely collection of the ticket booking/the tour booking charges but in addition requires planning, scheduling, organizing arranging tours, which also includes arrangement for accommodation, site seeing and other similar services. At this stage we look at the show cause notice. The acknowledged and the alleged activity of the appellant is only the collection of the amount of taxable tour charges. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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