https://www.taxtmi.com/caselaws?id=293844 Services comprising local transportation, joy rides, monument entry, guide fees and allied tour services were held to fall within the broader exemption entry for services provided by a tour operator in relation to a package tour. The expression "in relation to" was treated as having wide amplitude, and the explanation to the notification was read as covering transportation, accommodation, food, guide services, monument entry and similar services connected with the tour without requiring every component to be supplied by one operator in every case. On that basis, the assessee qualified for the higher abatement, and the demand and consequential penalty were not sustainable. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 12 Nov 2024 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293844 Services comprising local transportation, joy rides, monument entry, guide fees and allied tour services were held to fall within the broader exemption entry for services provided by a tour operator in relation to a package tour. The expression "in relation to" was treated as having wide amplitude, and the explanation to the notification was read as covering transportation, accommodation, food, guide services, monument entry and similar services connected with the tour without requiring every component to be supplied by one operator in every case. On that basis, the assessee qualified for the higher abatement, and the demand and consequential penalty were not sustainable. Case-Laws Service Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293844