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<h1>CESTAT Chennai: Transport, Not Tour Operator Services, No Service Tax</h1> <h3>Tamil Nadu State Transport Corporation (Kumbakonam) Ltd. Versus Commissioner of Central Excise, Trichy</h3> The Appellate Tribunal CESTAT, Chennai overturned the Commissioner of Central Excise's order demanding service tax on 'tour operator services'. The ... Tour Operator Service – in earlier case of the same assessee it was held that appellant have only provided transport and they did not rendered ‘tour operator service’ – in view of this appeal is allowed – demand set aside. The Appellate Tribunal CESTAT, Chennai overturned the order of the Commissioner of Central Excise regarding a demand of service tax on 'tour operator services'. The Tribunal found that the appellants had only provided transport and not 'tour operator services', based on a previous decision. The impugned order was set aside, and the appeal was allowed.