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Shri Jigar Shah & Amber Kumrawat Advocates for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) for the Respondent Page |2 ST/11413/2016, ST/11955/2018 & ST/12032/2019-DB CORAM: HON'BLE MR. RAMESH NAIR, MEMBER ( JUDICIAL ) HON'BLE MR. C. L. MAHAR, MEMBER ( TECHNICAL ) FINAL ORDER NO. 12202-12204/2024 Date of Hearing : 25.07.2024 Date of Decision : 26.09.2024 RAMESH NAIR The Deputy Conservator of Forest (hereinafter referred to as the "Appellant") is the person-in-charge of the Wildlife Division, Sasan- Gir in the district of Junagadh working under the Ministry of Forest & Environment, State of Gujarat which is responsible for maintaining and preserving the forests of the Gujarat. The Gir Forest in the State of Gujarat is the only natural habitat of Asiatic Lions. In order to protect the natural habitat and conserve the Asiatic Lions, the Government of Gujarat vide its resolution (by Forest & Environment Department No. WLP- 102000/S.F.- 12/G-1 dated 13.02.2007 constituted a society called the "Gujarat Lion Conservation Society". The tourists are allowed to enter the Gir Forest subject to the permits granted by the Ministry of Forest & Environment during specified days and time period. Further, the tourists are allowed to enter the forest area in permitted vehicles only. However, the Appellant has no role in arranging the vehicles for the tourists, the tourists are required make their own arrangements of vehicles from the local vehicle owners who are permitted by the Forest Department of Gujarat. The Appellant also charges the tourists for any videography or photography in the forest area. The Devaliya Gir Interpretation Park is a facility of a particular eco-tourism zone that has been created to reduce the overload of tourists from the Gir Forest and also provide the tourists the opportunity of viewing lions and other animals in their natural habitat. The Appellant issues permits to the tourists to enter the Devaliya Park also. Further, the Appellant also provides government buses to the tourists to facilitate their visit to the Devliya Park.

E.7. It is submitted that the activities carried out by the Appellant like issuing permits for entering into the forest, issuing tickets to Devaliya Park, camera fees, videography fees etc. did not fall in any of the specified categories of services and taxable services. Therefore, the Appellant submits that their activities were not taxable up to 30.06.2012.

E.8. Therefore, it is submitted that the activities of the Appellant cannot be classified as that of a "tour operator" for the period upto 30.06.2012. The demand of Service Tax should be dropped on this ground itself.