https://www.taxtmi.com/caselaws?id=329065 The Tribunal concluded that the appellant was not liable for service tax under the category of tour operator service during the period in question. The appellant's activities did not fall within the scope of the term "tour operator" as defined in Section 65(115) of the Finance Act, 1994, both before and after the 2008 amendment. The demand for the extended period and the imposition of penalty were found to be unsustainable, and the appeal was allowed with consequential reliefs. en-us Wed, 06 Jan 2016 00:00:00 +0530 Fri, 18 Nov 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329065 The Tribunal concluded that the appellant was not liable for service tax under the category of tour operator service during the period in question. The appellant's activities did not fall within the scope of the term "tour operator" as defined in Section 65(115) of the Finance Act, 1994, both before and after the 2008 amendment. The demand for the extended period and the imposition of penalty were found to be unsustainable, and the appeal was allowed with consequential reliefs. Case-Laws Service Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329065