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TMI Blog2006 (12) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition and clarification does not appear to bring the activity of the appellants under the coverage of tour operator service. Transport of employees from different places to a common destination like a place of work, such as a factory in the instant case and bringing them back on a daily basis does not appear to be planned, scheduled, organised arrangement of tours using the buses of the appellants. The appellants have therefore made out a prima facie case against the demand and penalties imposed on them. Accordingly, there will be complete waiver of pre-deposit and stay of recovery of the dues and penalties affirmed in the impugned order till final disposal of the appeal. - P. KARTHIKEYAN, MEMBER (T) Shri S. Ranganat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revised definition tour operator means any person engaged in the business of planning, scheduling, organizing or arranging tours (which may include arrangements for accommodation, site seeing or similar services) by any mode of transport and includes any person engaged in the business of operating tourist vehicle covered by a permit granted under the Motor Vehicles Act 1988 (59 of 1988) or the Rules made thereunder . The Commissioner found that from 10-9-2004 onwards any person engaged in the business of planning, scheduling, organizing or arranging tours by any mode of transport was covered within the purview of tour operators' service in addition to the service providers covered by the definition existed prior to 10-9-2004. He found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the journey. 5. Heard both sides. The tour operator as defined with effect from 10-9-2004 is a person engaged in the business of planning, scheduling, organizing or arranging tours (which may include arrangements for accommodation, sight seeing or other similar services) by any mode of transport and includes any person engaged in the business of operating tour in a tourist vehicle covered by a permit granted under the Motor Vehicles Act 1988 (59 of 1988) or the Rules made there under. When the revised definition of tour operator was brought into force, the CBEC had issued the following clarification. At present, tour operator service covers package tour operators also. However, under the present definition, such package tours attr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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