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TMI Blog2010 (9) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... amended with effect from 10-9-2004 - Prior to the amendment, “Tour Operator” meant any person engaged in the business of operating tours in a vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the Rules made thereunder - The department has no case that the buses given to private agencies against hire charges during the period of dispute were covered by any such permit grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Gaule, REPRESENTED BY : None, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appeal filed by the State Road Transport Corporation is delayed by 28 days. We have perused the explanation of delay offered in the COD application. Though there is no representation for the appellant, we are inclined to dispose of this application for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the period from October, 2000 to September, 2005. It was raised in a show-cause notice dated 12-3-2006. According to the department, the State Road Transport Corporation was rendering tour operator's service during the above period by way of allowing some of their buses to be hired by various agencies for conducting tours in connection with picnic, marriage, student excursion etc. On a perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rima facie, therefore, the demand of service tax confirmed against the appellant is not sustainable in law. The Road Transport Corporation was, prima facie, not required to get registered as "Tour Operator" with the department. Therefore, prima facie, it was not open to the department to invoke the extended period of limitation against them. We have also taken judicial notice of a stay order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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