Carrying of passengers through ropeway not amount to Tour Operator’s services

CESTAT, NEW DELHI BENCH (THIRD MEMBER) Shail Shikhar Associates versus Commissioner of Central Excise, Meerut-I D.N. PANDA, JUDICIAL MEMBER (AS A THIRD MEMBER) MS. ARCHANA WADHWA, JUDICIAL MEMBER AND MATHEW JOHN, TECHNICAL MEMBER FINAL ORDER NO. ST/A/55504 OF 2013 MISC. ORDER NO. ST/M/73 OF 2012-CUS APPEAL NO. ST/432 OF 2008 JANUARY 11, 2013 ORDER Mathew John, Technical Member The Appellants have leased a ropeway installed by Municipal Board, Mussorie at Mall Road, Mussorie and are engaged in operating it to entertain tourists by carrying tourists from Mall Road to Gun Hill an...