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TMI Blog2013 (12) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... WZB/C-I(CSTB) - Dated:- 10-4-2013 - S S Kang And S K Gaule, JJ. For the Appellant : Mr Natarajan, Adv. For the Respondent : Mr Rakesh Goyal, Additional Commissioner (AR) PER : S K Gaule Heard both sides. 2. The applicant filed this application No. ST/ROA-93971/13 in Appeal No. ST/317/09 for restoration of the appeal No. ST/317/09 which was dismissed vide this Tribunal's Order No. A/193/2012/CSTB/C-I dated 5.3.2012 for non compliance with the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The contention of the applicant is that before the Commissioner (Appeals) they had already deposited an amount of Rs. 25,151/- on 15.9.2004. The Revenue does not dispute the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuted under the Road Transport Corporation Act, 1950. The contention is that they are not tour operators and are not providing tour services to customers. Therefore, they are not eligible to pay the amount of service tax demanded. The contention is that Tour Vehicles' has been defined under Section 2 (43) of the Motor Vehicles Act and it means a contract carriage constructed or adopted and equipped and maintained in accordance with such specifications as may be prescribed in this behalf. The specifications of the tourist vehicles are provided in Rule 128 of the Central Motor Vehicles Rules, 1989. The contention is that the vehicles which they are operating are ordinary contract carriage and stage-carriage and they do not conform with the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be termed as tour operators and hence cannot be subjected to pay service tax. 6. The contention of the Additional commissioner (AR) is that the assessee is providing buses for tours like excursions, site seeing, marriages, election duty etc which is falling under the definition of tour operators' which was in vogue from 1.9.1997 and 10.9.2004 onwards. The contention is that as per the definition tour' under Section 65(113) of the Finance Act, 1994 means a journey from one place to another irrespective of the distances between such places.' 6.1 We have considered the rival submissions. Undisputedly the period involved in this case is from 1.4.2001 to 31.3.2008. The definitions of Tour Operators at the relevant period are reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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