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TMI Blog2011 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... i R B Dave, Adv. Per: Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the order of the Assistant Commissioner confirming the Service Tax against the respondents, by treating the services rendered by them as falling within the ambit of Tour Operator Services' as defined in Section 65 (115) of the Finance Act, 1994. Revenue has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge and not by a tourist vehicle, do not fall within the definition of Tour Operator, as held by the Hon'ble Madras High Court in the case of Secretary, Federation of Bus Operators Association of Tamilnadu, Chennai vs. UOI and Ors. reported in 2001 (134) ELT 168 (Madras). 4. It is seen that during the course of proceedings, the respondents also produced copies of the certificates issued by the Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not tourist vehicles, they cannot be held to be covered within the ambit of the term Tour Operators, as defined in Section 65 (115) of the Finance Act, 1994, prior to 10.9.2004, when the ambit was expanded and made plenary to include "by any mode of transport" and includes any person engaged in the business of operating tours in a tourist vehicle, covered by a permit granted under Motor Vehicles A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, who is the proper authority to give decision on the said dispute, is clear that the vehicle being used by the respondents cannot be held to be tourist vehicles. The appellate authority has rightly relied upon the same. The Revenue has nowhere disputed the applicability of the Hon'ble Madras High Court judgment. As such, we find no reason to interfere in the order of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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