2017 (3) TMI 794

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....ted by the Ld. AR, Shri Sanjay Jain and the Respondent namely M/s Dewan Travles Pvt. Ltd. has been represented by the Ld. Advocate, Shri A.K. Batra. 3. Ld. AR for the Revenue based on the appeal memorandum inter alia submits as under: i. The respondent, M/s Dewan Travels Pvt. Ltd. was also providing package tours/outbound tours taxable under the category of "Tour Operator Services" and also providing "Business Auxiliary Service" but was not paying service Tax on the gross value received for providing the said services as per Section 67 of the Finance Act, 1994 (the Act, in short) read with Service Tax (Determination of Value) Rules, 2006 (Valuation Rules, in Short). ii. The scope of services provided by Tour Operator ha....

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....f the "tour operators service". Commissioner mentions that "the definition speaks of planning, scheduling, organizing or arranging tours only and not promoting tours. Hence in no way the noticee can fall under the meaning of tour operator." 5.1 Commissioner in the impugned order further mentions that the business of promoting the product/service falls under the definition of "Business Auxiliary Service". Hence the amount charged as commission for promoting domestic tourism on behalf of tour operators ,from them is chargeable under the service category of BAS {Section 65(105) (zzb)} and not under "tour operator service" {Section 65(105) (n)}. The commissioner also mentions in the impugned Order in its para 37 that the respondent deposited....

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....AT Delhi in the case of COX Kings India Ltd. vs. Commissioner of Service Tax, New Delhi 2014 (35) S.T.R. 817(Tri.-Del.). The CESTAT in this case inter alia observes as under:- i. The composite activity of operation of outbound tours and planning, scheduling, organizing or arranging tours by mode of transport other than by tourist vehicle is clearly outside the locus of 'Tour Operator' definition. ii. It was also held that the consideration received in respect of services of operating and arranging outbound tours which were consumed by the tourists beyond the territory of India, was not leviable to Service Tax as the taxable event was the provision of taxable service; and not the pursuit of the profession, of the ta....