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of <h1>CESTAT rules in favor of Respondent in service tax appeal</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus KALPANA TRAVELS PVT. LTD.</h3> The CESTAT, New Delhi, comprising Members D.N. Panda and Rakesh Kumar, ruled in favor of the Respondent in an appeal regarding service classification for ... Tour Operator – without tour permit – Booking of tickets – held that - when law itself was not in force to tax consideration received for booking tickets for a principal when para 4 of the order-in-original is 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. The appellate tribunal CESTAT, New Delhi, consisting of Members D.N. Panda and Rakesh Kumar, heard an appeal against a decision by the Commissioner (Appeals) regarding the classification of services provided by the appellant to M/s. Neelam Travels Bikaner. The Revenue argued that the appellant should be considered a tour operator due to the possession of tourist vehicles and other activities, as noted in the order-in-original. However, the Respondent contended that they were merely booking agents for M/s. Neelam Travels and were not liable for service tax as the law did not apply to booking agents prior to 10-9-07. The tribunal found in favor of the Respondent, noting the lack of evidence showing that the appellant conducted tours for M/s. Neelam Travels, and dismissed the appeal by the Revenue. The judgment was dictated and pronounced in open court by Member D.N. Panda.
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