https://www.taxtmi.com/caselaws?id=220952 The High Court upheld the Tribunal's decision that the appellant, operating ropeways at two establishments, is not liable to pay service tax for providing transportation services between the establishments. The Court agreed that the transportation service was ancillary to the main business of operating ropeways and did not qualify the appellant as a tour operator. Therefore, the Court dismissed the appeal, affirming the Tribunal's ruling that the appellant's facilitation of client journeys between its establishments did not constitute tour operations subject to service tax. en-us Fri, 28 Dec 2012 00:00:00 +0530 Wed, 30 Apr 2014 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220952 The High Court upheld the Tribunal's decision that the appellant, operating ropeways at two establishments, is not liable to pay service tax for providing transportation services between the establishments. The Court agreed that the transportation service was ancillary to the main business of operating ropeways and did not qualify the appellant as a tour operator. Therefore, the Court dismissed the appeal, affirming the Tribunal's ruling that the appellant's facilitation of client journeys between its establishments did not constitute tour operations subject to service tax. Case-Laws Service Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220952