2010 (3) TMI 438

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..... vels 2009 -TMI - 33873 - CESTAT, AHMEDABAD, holding that liability to Service tax arises only if the contract carriage fulfills the requirement of tourist vehicle under Motor Vehicles Rules. Therefore grant the prayer for waiver of pre-deposit and stay of recovery of the amount in question pending the appeal. - ST/509/2009-MAS - 141/2010 - Dated:- 8-3-2010 - Ms. Jyoti Balasundaram, Vice-Presid .....

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..... arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 or the rules made thereunder. "Tourist vehicle" has been defined as a contract .....

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..... der Section 65(115) of the Act. 4. We find that prima facie case for waiver has been made out in the light of the Tribunal's order in CCE, Vadodara v. Ghansyam Travels [2009 (15) S.T.R. 45 (Tri.-Ahmd.)] holding that liability to Service tax arises only if the contract carriage fulfills the requirement of tourist vehicle under Motor Vehicles Rules. We, therefore grant the prayer for waiver of pre .....

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