https://www.taxtmi.com/caselaws?id=272352 The Tribunal ruled in favor of the appellant, finding that their activities did not qualify as taxable services under "tour operator service" as they did not engage in planning, scheduling, or organizing tours for customers. The appellant primarily offered package tours without actively planning or organizing tours for passengers, leading the Tribunal to conclude that they did not fall under the defined category of a tour operator service. The judgment underscored the necessity of meeting the specific criteria outlined in the legal definition for a service to be considered taxable under the relevant category. en-us Wed, 21 Oct 2015 00:00:00 +0530 Mon, 07 Mar 2016 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272352 The Tribunal ruled in favor of the appellant, finding that their activities did not qualify as taxable services under "tour operator service" as they did not engage in planning, scheduling, or organizing tours for customers. The appellant primarily offered package tours without actively planning or organizing tours for passengers, leading the Tribunal to conclude that they did not fall under the defined category of a tour operator service. The judgment underscored the necessity of meeting the specific criteria outlined in the legal definition for a service to be considered taxable under the relevant category. Case-Laws Service Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272352