tour operations involving a packaged tour; (b) tour operations other than in relation to a packaged tour; and (c) tour operations involving making of exclusive ... includes providing a tour leader to accompany the touring party throughout the tour; besides scheduling the tour package, operating the packaged tour, fixing the probable
three categories viz (a) Tour Operator Services (Chartered
Bus Booking) (b) Tour Operator Service (Point to Point Bus
Service) & (c) Advertisement Services.
Taxability under ... Tour Operator is defined under Section 65(115) ibid as
under : -
"Tour Operator means any person engaged in the business
of operating tours
three categories viz (a) Tour Operator Services (Chartered
Bus Booking) (b) Tour Operator Service (Point to Point Bus
Service) & (c) Advertisement Services.
Taxability under ... Tour Operator is defined under Section 65(115) ibid as
under : -
"Tour Operator means any person engaged in the business
of operating tours
three categories viz (a) Tour Operator Services (Chartered
Bus Booking) (b) Tour Operator Service (Point to Point Bus
Service) & (c) Advertisement Services.
Taxability under ... Tour Operator is defined under Section 65(115) ibid as
under : -
"Tour Operator means any person engaged in the business
of operating tours
Auxiliary Service.
(ii) Since the appellant has acknowledged to have provided the
outbound tours, the taxable service under the category of Tour
Operator ... discussion, the order confirming
the demand on service tax on inbound tours and domestic tours
under Tour Operator's Services is upheld, however
below:
―Tour Operator" :
Section 65(115) : ―tour operator‖ means any
person engaged in the business of planning,
scheduling, organising or arranging tours (which ... planning, scheduling, organizing or arranging tours,
therefore, it cannot be said that the Appellant is providing ‗Tour
Operator Service' on behalf of the corporate
follows:
"'Tour Operator' means any person engaged in the business of operating
tour in a tourist vehicle covered by a permit granted ... Tour
Operator', under Section 65 (115) read as follows:
"'Tour operator' means any person engaged in the business of
operating tours
invoice, bill or
a tour. challan issued by the tour
operator, in relation to a
tour, only includes the
service charges for
arranging or booking ... tour, by a tour operator, - purpose indicates that it
is inclusive of charges
(1) where the tour operator for such a tour.
provides a package
context of the entire
definition of tour operator. In order to fall under
the definition of tour operator the person has to be
necessarily carry ... link to "tour operator service", unless it is a component of the
same main service namely "tour operator service". The other
invoice, bill or
a tour. challan issued by the tour
operator, in relation to a
tour, only includes the
service charges for
arranging or booking ... tour, by a tour operator, - purpose indicates that it
is inclusive of charges
(1) where the tour operator for such a tour.
provides a package
