https://www.taxtmi.com/caselaws?id=644 The Tribunal ruled in favor of the appellant, holding that the road journey between the ropeway boarding points is not considered a separate "tour" but is merely incidental to the main pilgrimage tour to the temples. The Tribunal emphasized that the levy should be based on the genuine tour, which in this case, is the visit to the temples, not the road transit. Consequently, the duty demand was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeals with consequential relief to the appellants. Penalty imposition was also negated due to the unsustainable tax demand. en-us Fri, 04 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 19:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=644 The Tribunal ruled in favor of the appellant, holding that the road journey between the ropeway boarding points is not considered a separate "tour" but is merely incidental to the main pilgrimage tour to the temples. The Tribunal emphasized that the levy should be based on the genuine tour, which in this case, is the visit to the temples, not the road transit. Consequently, the duty demand was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeals with consequential relief to the appellants. Penalty imposition was also negated due to the unsustainable tax demand. Case-Laws Service Tax Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=644