2006 (11) TMI 20

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... recognised by the Government of India and is operating in South India. The Union Government imposed service tax on the tour operators. Pursuant to that, notice was issued to the Appellant to register under Section 69 of the Finance Act, 1994 for the purpose of levying service tax. The Appellant and other operators filed writ petitions inter alia to quash the notice. The learned single Judge by or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. As per Section 65(76) of the Act, "tour" means journey from place to place. The services rendered by a tourist operator are, carrying the tourists to tourist spots for sight seeing, purchasing entry or admission tickets, explaining the importance of the places, the specialty or sanctity etc., through guides, providing boarding and lodging facilities at convenient places and rendering such other....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provisions to prevent pilferage of revenue. Nature of tax imposed by the statute has to be determined by examining the pith and substance of the statute and by paying more attention to the charging section than to the basis of machinery adopted for assessment and collection of tax. There are three components of a taxing statute viz; subject of the tax, person liable to pay the tax and the rate at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d an enquiry as to the real nature of business that is carried on by the appellant by virtue of the permit. Such being the case, the appellant has not made out any ground to interfere with the impugned order. 5.The learned single Judge has rightly rejected the contention of the Appellant that levy of service charge amounts to levy of tax. Tax is totally different from service charge. Both compo....