9911796707
TMI Blog2013 (12) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... for inadequate reasons recorded. In any event the appeal is against the conclusion and the conclusion of the appellate authority for the reasons we have recorded, is impeccable - Decided against assessee. - Appeal No.ST/56942/2013-CU[DB] and Appeal No.ST/57297/2013-CU[DB] - Final Order Nos.57488-57489 - Dated:- 29-8-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Mayank Garg, Advocate For the Respondent : Shri BB Sharma, DR JUDGEMENT Per Justice G. Raghuram : Service Tax Appeal Nos.56/942/2013 and 57297/2013 are preferred by the same assessee. The D.C.C.E. S.T., Udaipur, Rajastan passed adjudication order dated 21.03.2011 confirming the service tax demand of Rs.3,01,351/- besides imposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready stated. Aggrieved thereby, the appellant preferred an appeal. Revenue also preferred an appeal. Both these appeals were disposed of by Commissioner (Appeals), by separate orders. The assessees appeal was disposed of by order dated 04.02.2013 and Revenues appeal by the order dated 02.01.2013. The assessee preferred these appeals against the two orders; ST Appeal No.56942/2013 is preferred against the order passed by the Commissioner (Appeals) in its own appeal and ST/57297/2013 is preferred is the order passed by the Commissioner (Appeals) in Revenues appeal, vide the order dated 02.01.2013. The appellate authority allowed Revenues appeal since the adjudication authority had granted the benefit of abatement of tax to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/2004/ST, i.e. 10.09.2004. The exemption benefit is however excluded to services provided by a tour operator engaged in operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988. That the appellant (in ST Appeal No.57297/2013) is a tour operator is an admitted fact; that the appellant is engaged in the business of operating tours in a tourist vehicle covered by permits granted under provisions of the Motor Vehicles Act is also established since the observations in the judgement of this Tribunal dated 24.09.2007 in ST Appeal No.51/2006 have clearly recorded the fact that the appellant was the holder of several All India Tourist Permits and the Tribunal also concluded that the appellant herein was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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