Case Law Details
Case Name : Hans Travels Vs Commissioner of Central Excise &
Appeal Number : Service Tax (CESTAT Delhi)
Date of Judgement/Order : Service Tax Appeal No. 53128 Of 2016
Related Assessment Year : 16/08/2023
Courts :
All CESTAT CESTAT Delhi
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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 st
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