2013 (2) TMI 357

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..... M.D. Devnaullick, Advocates for the respondent. the & Mr. P.R. M Hon'ble Barin Ghosh, C. J. This appeal and the reference raise the same question of law and, accordingly, are decided together. 2. Assessee has got two establishments; both are situated in the town of Hardwar; one at Mansa Devi temple and the other at Chandi Devi temple. In these two establishments, assessee has installed ropewa....

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.... of the distance between such places', but in order to levy tax, holding out that the service is tour, it is to be shown that the service has been provided by a tour operator. The question, therefore, was, whether the assessee was a tour operator or not? The Tribunal has held that it is not. The fact remains that the assessee provides transportation facility from one of its establishments to anoth....