2022 (2) TMI 737

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....N'BLE MR. JUSTICE SUDESH BANSAL For Appellant: Mr. Daksh Pareek with Mr. Arjun Singh through VC For Respondent: Mr. Kinshuk Jain through VC JUDGMENT This appeal is filed by the Rajasthan Tourism Development Corporation (for short 'RTDC') to challenge the judgment of Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'). Following question is presented for our cons....

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....y the bus whereever it is necessary. The corporation first invited tenders and then entered into agreements with shop owners whose shops are located enroute the bus journey of these tourists. As per agreement the shop owners would pay to the corporation facilitation charges for tourists season on the corporation promising the shop owners that the RTDC buses carrying tourists of palace on wheels....

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....ose of developing a business of the shop owners. Token charges were collected for this purpose. On the other hand, learned counsel for the department drew our attention to the agreements between the assessee and the shop owners and argued that the definition of term business auxiliary services is wide enough to include the transaction in question. Having heard learned counsel for the parties....