https://www.taxtmi.com/caselaws?id=34003 The assessee was treated as not liable to service tax as a tour operator because it had only provided transport and not tour operator service. The tribunal applied its decision in the assessee's own case for a subsequent period, holding that the point was no longer res integra on the same facts. On that basis, the demand of service tax and the consequential penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were held unsustainable, and the appeal was allowed. en-us Fri, 15 May 2009 00:00:00 +0530 Sat, 19 Sep 2009 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34003 The assessee was treated as not liable to service tax as a tour operator because it had only provided transport and not tour operator service. The tribunal applied its decision in the assessee's own case for a subsequent period, holding that the point was no longer res integra on the same facts. On that basis, the demand of service tax and the consequential penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were held unsustainable, and the appeal was allowed. Case-Laws Service Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34003