TaxTMI 
TaxTMI 
2018 (4) TMI 777
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....Ranthambore, Sawai Madhopur, Rajasthan. The Revenue noticed that the appellant was collecting certain amounts from the tourists for organizing or arranging tours into the forests on Vehicles which were allowed on specified routes. Out of the amounts so collected, a certain portion was paid to the vehicle owners towards rent of the vehicle and the balance was retained. Revenue was of the view that the activity of the appellant falls within the definition of Tour Operator as per Section 65(115) of the Finance Act, 1994. Accordingly, SCNs were issued to the appellant proposing to demand Service Tax on the amounts so collected by the appellant under the category of Tour Operator Service falling under Section 65 (105) (n) ibid. After the due pro....
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....harged for entry of tourists into the national park as sell as prescribing the total number of vehicles and types of vehicles allowed for entry into the national park. iv) The above facts clearly demonstrated that the appellant department was performing its sovereign function in restricting the entry of tourists and vehicles in Ranthambore. v) Out of the amounts recovered from the tourists towards the vehicles made available to the tourists, the department has reimbursed the entire rent to the vehicle owners and no amount as alleged is retained by them. vi) During the period when Rajasthan Tourist Development Corporation was issuing the permit and collecting the money towards entry fees as well as vehicles, the en....
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.... tour (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of trans port, and includes any person engaged in the business of operating tours in a tourist vehicle covered by a permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder; With effect from 16.05.2008, the Finance Act, 2008 has substituted the following definition for 'Tour Operator'; "Tour Operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or ogher similar services) by any mode of transport, and includes any person engaged in the business of operaing tours in a to....
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....s and wild life in the National Park. 10. We perused the relevant Act and rules and note that the above Act empowers the State Government, for notification of National Park as well as to restrict the entry of visitors as well as vehicles into the National Park. It is evident that the primary objective of such restriction is to protect wild life and tourism is permitted only to the extent circumscribed by the above objectives. 11. The CBEC has issued master circular No.96/7/2007 ST dated 23.08.2007. One of the issues clarified is regarding whether the activities of sovereign/public authorities performed under the statute can be considered as provision of service, for purpose of levy of Service Tax in S.No.999.01, circular has clarified....