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TMI Blog2023 (3) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... lity which is open to pilgrims/tourists persons even villagers to go uphills and therefore, in our view, same cannot be classified and charged to service tax under the category of tour operator service. The facts of the present case are identical to the facts of the aforesaid decision of the Tribunal rendered in the case of the appellant - In view of the aforesaid decision, it has to be held that the activity undertaken by the appellant cannot be subjected to service tax under the category of tour operators . Appeal allowed. - Service Tax Appeal No. 50592 of 2017 - FINAL ORDER NO. 50246/2023 - Dated:- 23-2-2023 - MR. DILIP GUPTA, PRESIDENT AND MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Shri B.L.Narasimhan and Shri Dhruv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are entitled for one way ride from upper to lower station. 3. Concession Ticket Passengers are given concession based on set criteria like handicap, war widows, serving defence personnel. 4. Annual Passes Passengers are allowed to travel for specified number of rides in a year. 5. Combined Ticket Passengers are allowed for ropeway rides in two ropeways located geographically close to each other, like in the State of Uttarakhand which is Maa Mansa Devi Udan Khatola and Maa Chandi Devi Udan Khatola. 6. Special/Package Ticket [pg. 50 of Appeal Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. The relevant portion of the decision is reproduced below: The above definitions make it clear that the tour as per the definition given in the Finance Act, 1994 under section 65 (113) provides that the journey from one place to another irrespective of the distance between such places amounts to a tour. However, the definition of the tour operator for the relevant period of demand requires that for being tour operator, a person should be engaged in the business of planning, scheduling, organising or arranging tours and these arrangements may also include arrangements for accommodation, sightseeing or other similar services by any mode of transport. The amended definition after 16.05.2008 of the tour operator also have the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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