2015 (10) TMI 2214

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..... erved that when a definition of Tour is given in Section 65 (76) of the Finance Act, 1994 there is no necessity to borrow the definition given in dictionaries. Also no findings are given by the First Appellate Authority whether the vehicle provided for carrying employee confer to the criteria required under Section 2 (43) of the Motor Vehicles Act (1988) readwith Rule 128 of the Central Motor Vehi .....

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..... ities undertaken by Shri Athar Yasin Rine does not come within the purview of Tour Operator Service. 2. Shri B.B. Sharma, (AR) appearing on behalf of the Revenue argued that respondent is providing Tour operator service for carrying employees of M/s IFFCO, Phoolpur, Allahabad from their residence to office and back. That the activities undertaken amounts to providing tour operator service in vi .....

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..... n in Section 65 (76) of the Finance Act, 1994 there is no necessity to borrow the definition given in dictionaries. Also no findings are given by the First Appellate Authority whether the vehicle provided for carrying employee confer to the criteria required under Section 2 (43) of the Motor Vehicles Act (1988) readwith Rule 128 of the Central Motor Vehicles Rules 1989. The matter is, therefore, r .....

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