Tour operator service tax does not apply to mere ticket booking without actual tour operations or supporting evidence.

Ticket booking for a principal, without conducting any tours for passengers, did not satisfy the ingredients of taxable "tour operator" service for the relevant period. The record showed only booking activity, and the proceedings did not establish actual tour operation or other facts necessary to bring the consideration within the service tax net. In the absence of proof that the respondent functioned as a tour operator, the demand could not be sustained under that head, and the Revenue's appeal failed.

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Issues: Whether the respondent's activity of booking tickets for its customer amounted to taxable "Tour Operator" service and attracted service tax for the period in dispute.

Analysis: The record showed that the respondent was engaged only in booking tickets for a principal and had not conducted any tours for the passengers of the customer. The law relied upon in the proceedings did not bring such booking consideration within the tax net for the relevant period, and no evidence established the ingredients necessary to treat the respondent as a tour operator. In the absence of proof of actual tour operation, the demand could not be sustained under the guise of tour operator service.

Conclusion: The respondent was not liable to be treated as a tour operator on these facts, and the Revenue's appeal failed.

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