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<h1>CESTAT Chennai: Transport, Not Tour Operator Services, No Service Tax</h1> The Appellate Tribunal CESTAT, Chennai overturned the Commissioner of Central Excise's order demanding service tax on 'tour operator services'. The ... Tour operator services - service tax liability - penalty under Chapter V of the Finance Act, 1994 - binding effect of earlier Tribunal decisionTour operator services - service tax liability - penalty under Chapter V of the Finance Act, 1994 - binding effect of earlier Tribunal decision - Appellants were not rendering 'tour operator services' for the period 10.9.2004 to 30.9.2004 and thus were not liable to the service tax demand and penalties confirmed by the Commissioner. - HELD THAT: - The Tribunal observed that the question whether the appellants rendered 'tour operator services' was no longer res integra because, in a decision concerning the same assessee for the period subsequent to the present one, the Tribunal held that the assessee had provided only transport and had not rendered 'tour operator service' so as to attract service tax (Final Order No.191/09 dated 17.2.09). Applying that ratio, which the Tribunal found squarely applicable to the facts of the present case, the impugned order confirming the service tax demand, interest and penalties under Chapter V of the Finance Act, 1994 was set aside and the appeal allowed.Impugned order set aside and appeal allowed on the ground that appellants did not render 'tour operator services' during the stated period; consequent demand and penalties vacated.Final Conclusion: The Tribunal allowed the appeal, setting aside the Commissioner's order confirming service tax demand, interest and penalties for the period 10.9.2004 to 30.9.2004 (September-04), following the Tribunal's earlier decision that the assessee provided only transport and not 'tour operator services'. 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.
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