9911796707
TMI Blog2018 (10) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, observed that the assessee - appellant have collected the amount of taxable tour charges from the other Tour Operator namely M/s. Dashmesh Tours & Travels, Jaipur. However, have not paid Service Tax for the said amount collected during the period w.e.f. April 2004 to April 2006. Resultantly, vide show cause notice No.4250 dated 11.10.2006, the Service Tax amounting to Rs. 4,38,438/- was demanded alongwith the interest at the appropriate rate on the said amount and the proportionate penalty. The said demand was confirmed vide the Order-in-Original No.684 dated 1st February, 2011 and being aggrieved, the appeal was filed before the Commissioner (Appeals), who also confirmed the impugned demand. Resultantly, the present appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n discharged by M/s. Dashmesh Tours & Travels. In the absence thereof, the activity of the appellant is held as that of tour operator only. Justifying the said finding the appeal in hand is prayed to be dismissed. After the said finding the appeal in hand is prayed to be dismissed. 7. After hearing both sides, we are of the opinion that to adjudicate the impugned activity, the definition of tour operator service is relevant as is defined under Section 65 (115) of the Finance Act, 1994 (The Act hereinafter). The same reads as follows:- [(115) "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority below has not rightly applied the definition of tour operator to the alleged activity of the appellant. 9. The only reason that there is no evidence for the discharge of liability of tour operator service even on part of the M/s. Dashmesh Tours & Travels the same cannot be the reason to confirm the demand of tour operator service qua the assessee who apparently and admittedly is just rendering service of booking tickets. The case law as relied upon by the appellant though is for the period prior to 10th September, 2004 but clarifies that 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 bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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