2007 (5) TMI 234 - AT - Service Tax

Appellant was hiring out the buses to various companies for transporting their personnel from their residence to the factory and also to schools for transporting students to the school - whether the appellant was providing tour operator services - appellant had produced certificate issued by the Regional Transport Officer to indicate that the buses operated were not licenced as tourist vehicles. There is no contrary evidence produced by the Revenue appeal is allowed

Summary

The appeal was against Order-in-Appeal dated 24-2-2004 regarding the issue of whether the appellant was providing services of a tour operator. The appellant was hiring out buses for transportation, and it was confirmed that the buses were not licensed as tourist vehicles. The judgment favored the appellant, setting aside the impugned order and allowing the appeal with consequential relief.