2006 (6) TMI 483

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oyed as a tourist vehicle. The vehicle is used as a contractor, as submitted by the learned advocate for the respondents. The learned Departmental Representative relies upon the decision reported in Sri Pandan Travels v. CCE [2004] 163 ELT 409 (Mad)4 wherein the High Court has held that contract carriage vehicles and the use therein, since the vehicle is not a tourist vehicle, service tax not p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X