2018 (10) TMI 1552

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....ated 07.09.2006 and 18.09.2006 from the assessee, observed that the assessee - appellant have collected the amount of taxable tour charges from the other Tour Operator namely M/s. Dashmesh Tours & Travels, Jaipur. However, have not paid Service Tax for the said amount collected during the period w.e.f. April 2004 to April 2006. Resultantly, vide show cause notice No.4250 dated 11.10.2006, the Service Tax amounting to Rs. 4,38,438/- was demanded alongwith the interest at the appropriate rate on the said amount and the proportionate penalty. The said demand was confirmed vide the Order-in-Original No.684 dated 1^st February, 2011 and being aggrieved, the appeal was filed before the Commissioner (Appeals), who also confirmed the impugned deman....

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.... liability as tour operator whether or not has been discharged by M/s. Dashmesh Tours & Travels. In the absence thereof, the activity of the appellant is held as that of tour operator only. Justifying the said finding the appeal in hand is prayed to be dismissed. After the said finding the appeal in hand is prayed to be dismissed. 7. After hearing both sides, we are of the opinion that to adjudicate the impugned activity, the definition of tour operator service is relevant as is defined under Section 65 (115) of the Finance Act, 1994 (The Act hereinafter). The same reads as follows:- [(115) "Tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements fo....