2007 (4) TMI 80

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..... they covered under ‘Tour operator service’ – Held that imposition of service tax on the taxi driver of society is not justified and set aside the order - ST/172/2006 - 437/2007 - Dated:- 3-4-2007 - [Order per : S.L. Peeran, Member (J)]. - This appeal arises from O-I-A No 24/2006 S.T., dated 27-3 2006 by which the Airport Taxi Operators Co-operative Society Ltd has been directed to collect S .....

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..... n of the taxies. He submits that the Tribunal, in the case of Usha Breco Ltd. v. CCE, Meerut I - 2006 (4) S.T.R. 88 (Tri.-Del.), has held that artificial meaning cannot be conferred on commonly understood word of 'tour' in the statutory definition. For the reasons given in the order, the Tribunal has set aside the levy of Service Tax on the Ropeway Services provided to hill temple. In Usha Breco .....

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..... een that the Revenue has not placed any evidence to show that the appellant's Co-operative Society has been collecting taxi fare from the passengers for 'tour operator' service. On the other hand, the appellants have shown that each individual taxi owner is independently running the taxi from the Airport to the place of destination of the customer. Such services cannot be considered as 'tour opera .....

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