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TMI Blog2024 (6) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... , MEMBER ( TECHNICAL ) None appeared for the appellant Shri Harshavardhan , Authorised Representative for the Respondent ORDER DR. RACHNA GUPTA The appellant is engaged in providing services of tour operator and short term accommodation services. The appellant is registered with Service Tax Range Haldwani under registration No.TEMPB1441XSD001 dated 24.12.2013. The appellant appears to be enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly Service Tax of Rs.34,16,003/- for the period December, 2009 to March, 2014 under the category of "Tour Operator Service" (section 65 (105) (n) and "short Term Accommodation Service " (section 65 (105) (zzzzw) is proposed to be recovered from the appellant alongwith interest with imposition of appropriate Penalty under section 77 & 78 of Finance Act, 1994 demanded. 3. The adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws : - Issue involved in the Appeal is as follows : i. Whether the appellant is liable to pay service tax for the amounts collected for performing tour operator services - canter ride charges , movie shooting charges , camping and angling charges ? ii. Whether the appellant is liable to pay service tax for providing short term accommodation service ? These issues have been decided by this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of sovereign/public authorities performed under the statute can be considered as provision of service, for purpose of levy of Service Tax in S. No. 999.01, circular has clarified that any fee collected as per the provisions of the relevant statute for performing mandatory and statutory functions under the provisions of any law are not to be treated as services provided for consideration. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. In view of above discussions, the Department is not justified in demanding Service Tax on the amounts collected by the appellant. The impugned order is set-aside and appeals allowed. " 6. In the present case facts are identical, appellant is also same and that we do not find any reason to differ from these findings. Hence we order the same while setting aside the order under challenge. Conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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