2013 (2) TMI 357

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th, Advocate for the appellant. Mr. 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 es....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....journey from one place to another, irrespective 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 f....