TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 1606
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....authority confirmed the demand and also imposed penalty under various provisions of law. Aggrieved by said order, present appeal is filed. 2. When the appeal came up for hearing, Learned Chartered Accountant (CA) draws our attention to letter dated 30.04.2011 and 23.09.2011 where the Department has informed the Appellant that on introduction of the new services with effect from 01.05.2011, Appellant is liable to obtain registration under the category of short term accommodation, since they are providing short term accommodation. After issuing such communication for obtaining registration under short term accommodation, present show cause noticee was issued on 14.09.2010 for the period from April, 2005 to March 2010 confirming the demand under tour operator service, renting of immovable property service and commercial trading and coaching services. 3. As regarding the demand of Rs. 4,32,50,926/- under the category of tour operator service, the Learned Chartered Accountant (CA) for the Appellant submits that it is confirmed on the ground that the Appellant helps the guest in planning, scheduling and organizing tour programme. In this regard, the Learned Chartered Accountant (CA....
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....ion to the resort is also taken by the customer only. Appellant operates hotels. Both impugned order and SCN have not show caused the manner of planning, scheduling and arranging the tours. Merely offering various facilities in multiple locations does not lead to a conclusion that the service provided falls within the scope of tour operator services. Learned Chartered Accountant (CA) submits that the issue is squarely covered by the decision of this Tribunal in the matter of CC Vs. M/s Kerala Backwaters Pvt. Ltd. (supra) and also in the matter of M/s Air India vs CC, Delhi (2017 (5) GSTL 172 (Tri.Del) where it is held that:- "6. On perusal of the package features mentioned in the above Circular, it transpires that the appellant is not providing any consultancy in the nature of planning, scheduling, organizing and arranging tours on behalf of a particular tour for the passengers. Thus, the activities provided by the appellant will fall outside the scope and ambit of 'Tour Operator Service'. We find that this Tribunal in the case of Jet Airways India Ltd. (supra) has held that various tour packages provided by the airlines to the passengers (similar to the package of....
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....nly in those cases where the tour includes transportation from one place to another and subsequently, carrying out various activities, which may include accommodation, safari, sightseeing, etc. In the present case, the appellant does not provide any transportation for the customers to come to their resort or camp. It is the responsibility of the customer to plan and schedule his transportation and arrive at the resort for which he has made the booking. Once the customers come and check in the resort/camp, they are at the liberty to use the facilities provided by the respective resort. The appellant further submits that they take the booking only for the resorts operated by them and do not provide any booking or tour planning services for the resorts operated by third parties. In other words, providing information about the facilities available in their own resort and taking the booking does not lead to planning, scheduling, or arranging of the tour. Learned Chartered Accountant (CA) relied on the following decisions:- i. Usha Breco Limited Vs. CCE - 2007 (8) STT (191) (Tri. Delhi) ii. CCE Vs. Patel Tours and Travels 2010 (20) STR 698 (Tri. Ahm) iii. CCE V....
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....a Vaidyasala, and submits that that the sharing ratio between the Appellant and the second party will be 40% and 60% of the gross profit. 7. As regarding demand of Rs. 8,36,566/- under the category of commercial training and coaching service, Learned Counsel draw our attention to the definition of the commercial coaching services which means any training or coaching provided by a commercial training or coaching center. Learned Counsel also drew our attention to the agreement entered by the Appellant with Department of Environment and Forest, Andaman Nicobar Administration on 16th November, 2009. Objective of the agreement is to develop organizational sector for eco-tourism in Andaman and Nicobar and exploring eco-tourism potential. The Learned Counsel submits that the activities are carried out as per the communication issued by the Ministry of Environment & Forest and draw our attention to the letter dated 08.12.2010 where it is clarified that the officers nominated by the Ministry of Environment & Forest for advert going one week compulsory training on eco-tourism on habitual management to be organized by the institute organization. Further submits that none of the activities ....