2009 (8) TMI 728

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..... ions of Central Motor Vehicles Act and Rules - waiver of pre-deposit - allowed - ST/473/2009 - 1107/2009 - Dated:- 13-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri Varadarajan, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed ag .....

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..... arriages. This contention has not been accepted by the lower authorities and relying upon the decision of the Hon'ble High Court of Madras in the case of Sri Pandyan Travels v. Commissioner - 2006 (3) S.T.R. 151 (Mad.) = 2004 (163) E.L.T. 409 (Mad.) = (2003) STT 473 = (2004) (136) Taxman 308 (Mad.) and in the case of Secretary Federation of Bus Operators Association of Tamil Nadu v. Union of India .....

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..... dara-II v. Gandhi Travels [2007 (6) S.T.R. 430 (Tri.-Ahmd.)]. All the above decisions have been relied are the very same decisions, on which the Commissioner (Appeals) has placed reliance in the impugned order-in-appeal and held that 'tour operator service' need not be in the vehicles that conform to the definition of 'tourist vehicle' under the relevant provisions of Central Motor Vehicles Act .....

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