Ticket Booking for other bus/tour operators is ‘business auxiliary services’ and liable to ST

CESTAT, BANGALORE BENCH Sharma Transports Versus Commissioner of Service Tax, Bangalore Final Order No. 533 of 2012 Appeal No. ST/1007 of 2010 JULY 18, 2012 ORDER M. Veeraiyan, Technical Member This is an appeal against the order of the Commissioner of Service Tax, Bangalore No. 5/2010 (De novo) dated 12-2-2010. 2. Heard both sides. 3. The relevant facts in brief are as follows : (a) The appellants are operating point-to-point buses for transport of passengers, providing buses on hire to companies and supplying buses for special trips. (b) A letter dated 3-7-2002 was issued by...