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TMI Blog2009 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... s looked into. If there was no levy prior to 10-9-04 for taxing considerations received as booking agent, the Respondent should not have been brought to Service Tax Act in the guise of tour operator – Revenue appeal dismissed. - ST/71/2007-CUS.(BR) - ST/225/2009(PB - Dated:- 9-7-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY : Shri S.L. Kumar, DR, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Authorised Representative Shri Atul Gupta on behalf of the Respondent submits that the Respondent has faced Adjudication for the period April, 2000 to February, 2004 only for booking tickets for M/s. Neelam Travels. The Respondent has placed its defence before learned Adjudicating Authority making it clear that they are only booking agents and for such service they are not liable to pay Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our operator. Such view gets support from para 8 of the order passed by ld. Commissioner (Appeals). There is no evidence on record to show that the Respondent had conducted tours for M/s. Neelam Travels, and ingredients of law in respect of tour operator were present. In absence of any evidence to this effect Revenue fails to succeed for which we dismiss its appeal. (Dictated and pronounced in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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