2011 (2) TMI 561 - AT - Service Tax

Application for rectification - whether tourist vehicles operated by the assessees conform to the definition of tourist vehicle as per Section 2(43) of the Motor Vehicles Act read with Rule 128 of the Motor Vehicle Rules, and also to verify as to whether the assessees are in possession of the permits issued under Section 88(9) of the Motor Vehicles Act - We accede to the prayer by allowing the applications by converting the remand order already passed into one of open remand for consideration also on the aspect of limitation and as to whether protection under Section 80 of the Finance Act, 1994 can be extended to the assessees - Application are allowed

Summary

The Appellate Tribunal CESTAT, Chennai remitted cases for verification if tourist vehicles meet legal requirements. The remand order was modified to consider limitation and extension of protection under Section 80 of the Finance Act, 1994. Applications for modification were allowed.