2007 (9) TMI 44

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....l against the impugned order whereby demand of service tax and penalties were upheld. 2. The contention of appellants is that they are not covered under the scope of service tax as tour operator. They are only booking agents of other tour operators. The appellants produced copies of the agent licence issued by the Regional Transport officer, Udaipur in support of their contention. The contentio....

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....aving 19 All India Tourist Permits. The revenue produced a copy of letter received from the Regional Transport Authority, which shows that these are tourist permits in the name of Shrinath Tourist Agency, Prop. Sharda Devi Joshi (present appellant). The contention of revenue is that the appellants are having tourist permits and they are working as tour operator and therefore, liable for service ta....