Supplementary services like organizing local events or trips to places of worship/tourist spots/hill resorts are to be included in taxable value of a tour operator's service. Local events or trips organized or facilitated by the tour operator in any place covered by the tour are not casual occurrences but pre-planned and organized events and forms part of the tour. These services are covered within the ambit of the expression "other similar services" by applying 'ejusdem generis' principle.
Therefore, these supplementary services provided by the tour operator are also encompassed by the definition of the taxable service, under head 'Tour Operator Service' as given in section 65(l05)(n) of the Finance Act, 1994.- ANDHRA PRADESH TOURISM DEVELOPMENT CORPN. LTD. v. CCE [2012] 21 taxmann.com 169 (Bangalore - CESTAT)
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COMMITTED FOR THE GROWTH OF BUDDING PROFESSIONALS
Sunday, 13 May 2012
Visit to tourist place is not extempore but pre-planned- charges for same subject to ST under 'Tour Operator's Service'
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