2009 (3) TMI 25

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....are as follows:- (a) The appellant is rendering services as Tour Operator in the following manner. The foreign tourists contact their local travels agents who contact Indian travel agent (the present appellant) and as per the requirements of the foreign tourists accommodation in hotels and train tickets, air tickets were arranged by the appellant. While booking accommodation the appellant issued instruction to issue bill for room rent alone to the appellant who will settle them. The guests pay for other expenses like food and beverages directly to the hotel. The hotel sent bill for room rent and the appellant paid the bills excluding the commission allowed to him. In respect of train tickets/air tickets, apart from the amounts for ticket....

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....ayments were received in advance. The event was postponed to January, 2000 and the services were rendered when there was no service tax leviable as the same was withdrawn from 18.7.98. Therefore, in respect of this amount no service tax is payable. 4.3 The demand of service tax without on the value of train ticket on the ground that as the same was part of the tour package arranged by them is not legally sustainable. 4.4 He also claims the benefit of notification No. 39/97 in respect of various components of above service comprising the package tours except the hotel accommodation. 4.5 Learned Advocate also submits that they should be extended benefit of cum-tax. 5. Learned D.R. reiterates the findings of the Commissioner (Appea....

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....ance of the French Court decision submission is acceptable. Therefore, we hold the demand relating to this amount is to be set aside. 6.3 Regarding the amount received in advance in respect of event planned in 1998 but which took place in January, 2000, it is claimed that the services were rendered only in January, 2000 the same is also not tax. This is required to be accepted subject to verification of the fact as claimed by the appellant, as during the relevant period service tax was not leviable on such services even though amount was received in advance. 6.4 The claim regarding service tax on the portion of train ticket, learned Advocate submits that the service tax was leviable w.e.f. 16.8.2002 only and during the disputed period....