https://www.taxtmi.com/caselaws?id=369586 The Tribunal held that the appellant, a holder of Service Tax Registration for Tour Operator Services, was not liable to pay Service Tax for amounts collected from another Tour Operator. The Tribunal found that the appellant's activity of only collecting tour charges did not meet the criteria for tour operator services as defined in the relevant legal provisions. Since the appellant did not provide the necessary tour-related services beyond collecting charges, and the demand was not properly raised, the Tribunal set aside the order confirming the demand, allowing the appeal. en-us Thu, 11 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369586 The Tribunal held that the appellant, a holder of Service Tax Registration for Tour Operator Services, was not liable to pay Service Tax for amounts collected from another Tour Operator. The Tribunal found that the appellant's activity of only collecting tour charges did not meet the criteria for tour operator services as defined in the relevant legal provisions. Since the appellant did not provide the necessary tour-related services beyond collecting charges, and the demand was not properly raised, the Tribunal set aside the order confirming the demand, allowing the appeal. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369586