2009 (7) TMI 132

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...., DR, for the Appellant. Shri Atul Gupta, C.A., for the Respondent. [Order per : D.N. Panda, Member (J)]. - Revenue's appeal is against the order passed by ld. Commissioner (Appeals) on 30-11-06 holding that the service provided by the appellant to M/s. Neelam Travels Bikaner who was its customer is not covered under 'Tour Operator' service. 2. Ld. DR Shri S.L. Kumar appearing for Revenue suppo....

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....e to pay Service Tax since consideration received for booking tickets were brought to ambit of law from 10-9-07. This submission of the appellant is recorded in para 4 of the order-in-original. Therefore the stand of Revenue is baseless since learned Adjudicating Authority found that this appellant has not conducted any tour operator service for the passengers of M/s. Neelam Travels. 4. Heard bot....