2023 (10) TMI 1524

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....E MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri A.S. Harihara Kumar, Company Secretary For the Respondent : Ms. O.M.Reena, Additional Commissioner ORDER Per Ms. SULEKHA BEEVI C.S. Brief facts are that the appellants are registered themselves as tour operator services and paid Service Tax under the said category. During the audit of their accounts, it was notice....

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....Company Shri A.S. Harihara Kumar appeared and argued for the appellant. It is submitted by the Ld. Representative that buying and selling of Air / Train tickets has nothing to do with the Tour Operative Services rendered by the appellant. The appellant has discharged the Service Tax on the taxable value received in regard to tour Operator Services. The amount collected by the appellant for Air /Tr....

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....pellant for Air / Train ticket booking is includable in the taxable value of Tour Operator Services. The issue stands covered in the appellant's own case by the decision in F.O. No. 40738/2023 dated 31.08.2023 which reads as under. 7. It is the case of the appellant that the dispute pertains to the trading air tickets as bought from travel agents and sold to the customers, with or without....