2018 (9) TMI 656

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....: Mr. G. Jha (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that whether in the case of Hotel Booking by a Tour Operator, the value there of is includible in the value of tour operator service o otherwise. 2. Sh. Jignesh Bhagat, Ld. Counsel appearing on behalf of the appellant submits that the period involved is 2001 to 2004-2005. Till 10.09.2004 as per the old d....

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....s. We find that the demand was raised on the hotel booking charges under the head of tour operator service for the period from 2001 till 10.09.2004 which is the part of the period covered in the present case. The old definition of tour operator is as under: "tour operator" means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Moto....