https://www.taxtmi.com/caselaws?id=279253 The Tribunal upheld the Commissioner (Appeals)' decision that the respondents, registered house boat owners providing boarding and lodging services to tourists, were not classified as tour operators under Section 65(113) of the Finance Act, 1994. The Tribunal found that the respondents' activities did not meet the criteria of planning, organizing, or arranging tours as defined in the law. Consequently, the Department's appeals against the Order-in-Appeal were rejected, and the decision in favor of the respondents was upheld. en-us Thu, 08 Feb 2018 00:00:00 +0530 Sat, 09 Mar 2019 07:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279253 The Tribunal upheld the Commissioner (Appeals)' decision that the respondents, registered house boat owners providing boarding and lodging services to tourists, were not classified as tour operators under Section 65(113) of the Finance Act, 1994. The Tribunal found that the respondents' activities did not meet the criteria of planning, organizing, or arranging tours as defined in the law. Consequently, the Department's appeals against the Order-in-Appeal were rejected, and the decision in favor of the respondents was upheld. Case-Laws Service Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279253