9911796707
TMI Blog2013 (12) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... F 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 contention of the deposit. Since the amount had already been deposited, we recall the order dated 5.3.2012 dismissing the appeal and restore the appeal to its original number. 3. The assesses as well as revenue both are in appeal. In all the above appeals common issue is involved, therefore, they are taken up together for disposal. 4. Brief facts of the case are that the assessee (M/s. Maharashtra State Road Transport Corporation) is a Corporation owned by the Government of Maharash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 specifications provided under Rule 128 of the Central Motor Vehicles Rules. The contention is that the contract carriage and stage carriage vehicles are covered respectively under permits granted under Section 72 and 74 of the Motor Vehicles Act, whereas the tourist vehicles are covered under the permits granted under Section 89 of the Motor Vehicles Act. The contention is that all tourist vehicles are contract-carriages however all contract carriages are not tourist vehicles unless the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 hereunder for convenience of reference. (i) the position from 1.4.2000 to 9.9.2004- 'any person engaged in the business of operating tour in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988. (ii) the position from 10.9.2004 onwards: persons who are engaged in the business of planning, scheduling, organising or arranging tours by any mode of transport, and includes any person engaged in the business of operating tours in a tourist ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
