2009 (8) TMI 742

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..... no tour was being arranged by them, they cannot be held to be covered by the said services - order is also assailed on the point of limitation – pre-deposit waived - recovery stayed - ST/246/2009 - S/1424/2009-WZB/AHD - Dated:- 25-8-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri S.J. Vyas, Advocate, for the Appellant. Shri Rajendra .....

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..... Tribunal decision in the case of CCE, Meerut v. Highway Motors [2009 (14) S.T.R. 31 (Tri. - Del.)]. 3. As regards period post 10-9-2004, the appellants contended that they were not arranging tours but plying buses from one place to another with liberty to the passengers to get down at any place in between. As no tour was being arranged by them, they cannot be held to be covered by the sai .....

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