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TMI Blog2013 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... have simply provided the buses owned by them to M/s. Hans Travels who have further undertaken the tours - prima facie case in favor of assessee - stay granted. In respect of Rent a cab services stay granted partly. - ST/1428-1430/2011 - ST/S/556-558/2012-Cus.(PB) - Dated:- 12-4-2012 - Ms. Archana Wadhwa and Shri Mathew John,JJ. Shri Manish Sharma, Advocate, for the Appellant. Shri K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05,852/- 2. After hearing both sides, we find that the premises of one M/s. Hans Travels, who are running daily bus service for different places across the country was put to search. The records recovered from the said premises revealed that the applicant have given the buses owned by them to M/s. Hans Travels on rent. The said buses given on rent to M/s. Hans Travels were having touri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the Motor Vehicle Act. Inasmuch as the buses owned by the applicant were granted the tourist vehicle permit, the lower authorities have held that they have provided the tour operator services. 5. However, we find that the definition of tour operator requires planning, scheduling organising or arranging tours. In the present case, there is no allegation that is it the appellant who had un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to cabs and maxi-cabs. 7. After hearing the learned AR, we find prima facie force in the appellants contention that demand, cannot be confirmed against the tour operator category. 8. However, as regards the rent a cab service, we feel that the appellants fall under the said definition. As such, we dispense with the condition of pre-deposit of confirmed demand for tour operator category but d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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