https://www.taxtmi.com/caselaws?id=193364 The Tribunal ruled in favor of the appellant, determining that their activities did not constitute 'Tour Operator Service' as defined under Section 65(115) of the Finance Act, 1994. The appellant's promotional schemes offering transportation to tourist destinations were found not to involve planning, scheduling, or organizing tours for passengers. The Tribunal emphasized the necessity of meeting the specific criteria outlined in the definition of 'Tour Operator Service', highlighting that the appellant's activities did not fall within this taxable category. The department's classification was overturned, and the appeal was allowed in favor of the appellant. en-us Fri, 19 Aug 2016 00:00:00 +0530 Fri, 10 Nov 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193364 The Tribunal ruled in favor of the appellant, determining that their activities did not constitute 'Tour Operator Service' as defined under Section 65(115) of the Finance Act, 1994. The appellant's promotional schemes offering transportation to tourist destinations were found not to involve planning, scheduling, or organizing tours for passengers. The Tribunal emphasized the necessity of meeting the specific criteria outlined in the definition of 'Tour Operator Service', highlighting that the appellant's activities did not fall within this taxable category. The department's classification was overturned, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193364