https://www.taxtmi.com/caselaws?id=35215 Ticket booking for a principal, without conducting any tours for passengers, did not satisfy the ingredients of taxable "tour operator" service for the relevant period. The record showed only booking activity, and the proceedings did not establish actual tour operation or other facts necessary to bring the consideration within the service tax net. In the absence of proof that the respondent functioned as a tour operator, the demand could not be sustained under that head, and the Revenue's appeal failed. en-us Thu, 09 Jul 2009 00:00:00 +0530 Mon, 17 May 2010 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35215 Ticket booking for a principal, without conducting any tours for passengers, did not satisfy the ingredients of taxable "tour operator" service for the relevant period. The record showed only booking activity, and the proceedings did not establish actual tour operation or other facts necessary to bring the consideration within the service tax net. In the absence of proof that the respondent functioned as a tour operator, the demand could not be sustained under that head, and the Revenue's appeal failed. Case-Laws Service Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35215