Demand of extended period set aside due to confusion regarding scope of tour operator service

Hans Travels Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) CESTAT Delhi held that definition of tour operator has been amended from time to time since it was brought into the service tax net. Accordingly, on account of confusion with regard to scope of tour operator service, demand of only normal time period sustained and demand of extended time period set aside. Facts- The Appellant is engaged in providing daily passenger transport service from one state to another i.e. Interstate or Intrastate Passenger Transport service. Investigations were initiated and post completio...