TaxTMI 
TaxTMI 
2026 (7) TMI 234
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....y the Commissioner (Appeals), Central Excise & CGST, Jaipur in which he upheld the order-in-original dated 09.03.2021 passed by the Joint Commissioner confirming the demand of service tax from the appellant on tour operator services along with interest and penalty. 2. We have heard learned counsel for the appellant and learned authorized representative for Revenue and perused the records. 3. The only issue to be decided in this appeal is whether the appellant is liable to pay service tax on "tour operator services" in respect of the buses, which in runs under an agreement with the Rajasthan Tourism Development Corporation. 4. We find that this question was examined at length in respect of the appellant itself by this Bench in servi....
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....ellant had entered into an agreement with the RTDC. During investigation, RTDC, by letter dated 17.04.2004, clarified that it had entered into an agreement with the appellant on 01.07.1985 to promote tourism in the State of Rajasthan by providing discounted accommodation to passengers travelling in the buses in their hotels and to increase their sales at various mid-ways/enroute. As per this agreement, the role of RTDC was confined to providing discounted accommodation to passengers who wanted to stay in their hotels. The buses were operated and tour operator boarding passes were issued and the collections were deposited by the assessee. As per the agreement, the RTDC collected an amount of Rs. 10 paise per passenger travelling on tours fro....
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....le Act, 1988 (59 of 1988) or the rules made thereunder" After 2008 (115) "tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 or the rules made thereunder. Explanation.- For the purposes of this clause, the expression "tour" does not include a journey organised or arranged for use by an educational body, other ....
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....s given to the RTDC. The question which arises is whether running of buses in this fashion from point to point is covered by definition of tour operator service. According to the appellant, it does not amount to providing tour operator service and hence no service tax needs to be paid. Learned counsel for the appellant relied on the decisions indicated above. We find that the issue in the case of Himachal Road Transport Corporation was different inasmuch as the assessee it was not providing or running tour operator services. It was merely transporting employees of Gujarat Ambuja Cement from residence to factory and on payment of per kilometer basis. In SVR Tours & Travels, however, this Tribunal held that if the assessee is transporting dif....