9911796707
TMI Blog2014 (5) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the services provided by the respondent is tour operator's service taxable under Section 65 (105)(n) read with Section 65(113), 65(114) and 65 (115) of the Finance Act, 1994. Accordingly, after issue of show cuase notice, the jurisdictional Astt. Commissioner by two separate orders-in-original confirmed the service tax demands of Rs.3,19,644/- and Rs.1,58,842/- against the respondent along with interest and also imposed penalty on them under sections 77 and 78 of the Finance Act, 1994. On appeals being filed to the Commissioner (Appeals) against these orders, the Commissioner (Appeals) by a common order-in-appeal dated 23.10.2008 allowed the appeals holding that vehicles being used by the respondent for operating tours were not tou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be prescribed in this behalf and that Rule 128 of the Central Motor Vehicles Rules, 1988 provides the specifications as regards the dimensions, structure, door arrangement, ventilation, luggage, space, seating arrangement, painting and furnishing, lighting, fitting and accessories, etc. for a tourist vehicles and unless a vehicle conformed to definition of 'Tourist Vehicle' as given in Section 2(43) of Motor Vehicle Act, 1988 read with Rule 128 of the Central Motor Act, 1988, the same cannot be called Tourist Vehicle and that the person who operates tour in a vehicle not covered by the definition of Tourist Vehicle as given in Section 2 (43) of Motor Vehicle Act, 1988 would not be covered by the definition of 'Tour Operator'. He also pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle going outside the state and such tourist permit are not required for the operators of contract carriage within the state. Nowhere in the grounds of appeal, the findings of the Commissioner (Appeals) that the buses provided by the respondent did not conform to the specifications for tourist vehicles as given in Rule 128 of the Central Motor Vehicle Rules have been challenged. During the period of dispute, in terms of Section 65(105)(n) of the Finance Act, 1994, the tour operator's service means the service provided or to be provided to any person by a tour operator in relation to a tour. Under Section 65(113), the word 'tour' means, journey from one place to another place irrespective of distance between such places. 'Tour Operator' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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