2023 (3) TMI 297

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....ropeways rides in the two ropeways has been assailed in this appeal. 2. The appellant is engaged in the business of running ropeways, i.e., Udan Khatolas, installed at various places in India. The present case pertains to two passenger ropeways, namely, Maa Mansa Devi Udan Khatola and Maa Chandi Devi Udan Khatola, installed by the appellant at Haridwar in the State of Uttarakhand. The appellant had entered into a contract with Municipality, Haridwar for the purpose of installing the above ropeways and paid royalty to the Government Agency, which is a fixed amount based on the ropeway fare. 3. The ropeways installed by the appellant run during a specific time (between 6:30/8:30 hours to 18:00 hours) and any person desirous of availing the ....

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....it of abatement and cum-tax. 5. Feeling aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who, by order dated December 14, 2016, upheld the demand of service tax only in respect of special/package tickets and set aside the demand in respect of the remaining tickets, namely, normal ticket, one way ticket, concession ticket and annual passes. 6. Shri B.L.Narasimhan, learned counsel appearing for the appellant placed reliance upon the decision rendered in the case of the appellant in M/s. Usha Breco Ltd. vs. Commissioner of Central Excise, Dehradun [2018 (11) TMI 1756-CESTAT NEW DELHI] for the period from September 2004 to March 2014 to contend that the demand confirmed by the Commissioner (Appeals) should be set asi....