https://www.taxtmi.com/caselaws?id=982 The Tribunal clarified the term "tour" for service tax levy purposes, emphasizing that a pilgrimage between temples constitutes a tour, while transit between boarding points is incidental. The use of a ropeway Gondola instead of a tourist vehicle rendered the duty demand unsustainable. The judgment highlighted the necessity of a genuine tour to attract the levy and set aside the impugned order, allowing the appeal without requiring a pre-deposit. The decision aimed to remove ambiguity and uphold the statutory definition of 'tour' for service tax application. en-us Tue, 19 Dec 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=982 The Tribunal clarified the term "tour" for service tax levy purposes, emphasizing that a pilgrimage between temples constitutes a tour, while transit between boarding points is incidental. The use of a ropeway Gondola instead of a tourist vehicle rendered the duty demand unsustainable. The judgment highlighted the necessity of a genuine tour to attract the levy and set aside the impugned order, allowing the appeal without requiring a pre-deposit. The decision aimed to remove ambiguity and uphold the statutory definition of 'tour' for service tax application. Case-Laws Service Tax Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=982