2006 (12) TMI 10

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..... 006 - [Order per : Justice R.K. Abichandani, President]. - When this case is called out, it is pointed out by both the sides that the controversy involved in respect of an appeal filed by the same party has been resolved by the Final Order No. 311-12/06 in Service Tax Appeal No. 178-179 of 2005 [2006 (4) S.T.R. 88 (T)]. A copy of that judgment is placed on record. 2.The Tribunal in paragraph 7 .....

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..... in the definition of tour only means there could be no argument that tour should be to a distant place. If distance is taken as a criterion, an intractable situation would arise, with by each person contending as to what should be the minimum distance. The law seeks only to remove such ambiguity. It does not give such an artificial meaning to the word 'tour' as to make any movement in a tourist b .....

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