2008 (10) TMI 370

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..... der the definition of the 'tour operator' as given under Section 65(115) of the Finance Act, 1994 - Tribunal has rendered a categoric finding that the buses operated by the respondent were not licenced as 'tourist vehicles', therefore, they do not fall within the meaning of 'tour operator'. It has also been noted by the Tribunal that no evidence to the contrary has been produced by the Revenue and .....

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..... ormulate the following substantial questions of law : "(a) Whether or not the 'tour' service provided by the respondent to their clients under contract in vehicles covered by permits granted under Motor Vehicles Act as "contract carriage" will be covered under the definition of the 'tour operator' as given under Section 65(115) of the Finance Act, 1994? (b) Whether or not, a 'contract carriage' .....

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..... that as the substantial questions of law in the present appeal are identical, appropriate orders may be passed. 3. The Tribunal has rendered a categoric finding that the buses operated by the respondent were not licenced as 'tourist vehicles', therefore, they do not fall within the meaning of 'tour operator'. It has also been noted by the Tribunal that no evidence to the contrary has been p .....

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