2006 (12) TMI 50

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 05 - 2016/2006 - Dated:- 5-12-2006 - [Order per] - The Revenue is aggrieved with the Order-in-Appeal No. 133/2005-C.E., dated 9-6-2005. The Commissioner (Appeals) in the impugned order has noted that the Respondent was engaged in the business of hiring out his single vehicle registered as a taxi. He was not conducting 'tour operation'. Therefore the Commissioner (Appeals) noted that the service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such use of taxi by Government office cannot be brought under the category of 'tour operator'. 2. Heard Shri K. Sambi Reddi, learned DR who prayed for setting aside the order. On a specific query from the Bench as to whether the office of the Jt. CDR is also using similar taxi on the instructions of the Government, the learned DR agreed that now as per the Government of India's order, taxi is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X