Arranging Package Tour Can't Be Classified As Tour Operator Service, No Service Tax Payable: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that arranging package tours falls under the category of "Tour Operator Service" and is subject to service tax. The tribunal clarified that services related to organizing tours, including transportation and accommodation, are taxable as part of the broader service provided by tour operators. This ruling has implications for the tourism industry, as it reaffirms the tax obligations for businesses involved in organizing travel packages.