2023 (3) TMI 297

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....respect of package/combined tickets for 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 hou....

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....er, by order dated February 10, 2016, confirmed the demand of service tax but gave benefit 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 Mar....

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..... We feel that the element of planning, scheduling, organising or arranging tours are not involved in this particular activity. The activity undertaken by the appellant is more of a nature of providing transport facility between two fixed places. The definition of 'tour operation' in our view, entertains not only a mere transportation of passengers/ tourists but also involves a detailed planning of travel, sightseeing and other requirements for a tour. It needs planning and then detailed arrangements are to be made for transport, stay, sigh seeing etc., such an activity will certainly classifiable as the tour operator but in the present case, appellants basically provides mere transportation facility which is open to pilgrims/tourists perso....