2016 (2) TMI 368

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..... ory of 'Tour Operator Service', the vehicles used should meet the specifications of tourist vehicle as specified under Rule 128 of the Central Motor Vehicles Rules. - the buses do not conform to the specifications in terms of Rule 128 of the Central Motor Vehicles Rules. - No demand - Decided against the Revenue. - Appeal No. ST/53/2011-Mum - - - Dated:- 10-11-2015 - P. S. Pruthi, Member (T) An .....

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..... ) of the Finance Act. 3. We find that in a bunch of appeals in the case of Jai Somnath Others vide Order No. A/3557-3565/15/STB dt. 28.10.2015 Tribunal decided that to be covered under the category of 'Tour Operator Service', the vehicles used should meet the specifications of tourist vehicle as specified under Rule 128 of the Central Motor Vehicles Rules. While passing this order the .....

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