2017 (9) TMI 260

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....ant, for the Appellant. Shri S. Govindarajan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - It is submission on behalf of the appellant that it is tour operator as has been recorded by the adjudicating authority in Paragraph 6.4 of the adjudication order at page 26 of appeal folder. There is no controversy to that. What does Tour Operator Service means was def....

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....ial training or coaching centre, imparting skill or knowledge or lessons on any subject or field. 2. When the tour operators were brought into tax ambit, there was a wide representation by the tour operators to the Government to grant them the exemption from the levy of Service Tax. Consequently, Legislature introduced Section 72 by the Finance Act, 2011 to grant exemption to this sector w....

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.... material times." 2.1 On the basis of the law enacted as above, it is submission of the appellant that when the tour operator service having been excluded from the purview of taxation, the appellant is not liable to Service Tax. 3. On the other hand, Revenue says that the appellant was a tourist permit holder and it was not a tour operator without tourist permit. Therefore, proper ....

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.... that appellant let its vehicles on hire during the period November, 2004 to September, 2006 even though it was a tour operator. The vehicles so hired out being excluded from the purview of tax exemption granted by Section 72(1) of the Finance Act, 1994, to the extent of the hire charges received shall be exigible to Service Tax in respect of the vehicles let on hire. Appellant shall calculate the....