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TMI Blog2016 (2) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... scheduling and organizing or arranging tours. Held that:- appellant were not engaged in the business of planning, scheduling, organizing or arranging package tour of their own as provided under the new definition of ‘tour operator' service but were adhering to the conditions laid down with various customers. Therefore it cannot be said that they were covered under the first part of the amended definition of ‘tour operator'. As already discussed, the vehicles are also not ‘tourist vehicles' so as to be covered under the second part of the definition. - Demand set aside - Decided in favor of assessee. - Appeal No. ST/303/10-Mum - Final Order No. A/3898/2015-WZB/STB - Dated:- 10-12-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Motor Vehicles Rules, 1989. The other contention is that Vehicles Registration Authority grants separate licence under Section 2(7) of the Motor Vehicles Act for contract carriages and under Section 2(43) read with Rule 128 for tourist vehicles. Lastly, the contention is that they would not be covered under Service Tax levy even after 10.09.2004 because they are not engaged in the business of planning, scheduling and organizing or arranging tours. 3. The learned A.R. reiterates the finding of the Commissioner (Appeals) in the impugned order. 4. We have carefully considered the facts and submissions made by both sides. 5. Firstly, we find that neither the adjudicating authority nor the Commissioner (Appeals) had brought out the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners' spare buses may not be the tourist vehicles within the meaning of Section 2(43) of the Motor Vehicles Act and, therefore, they are not liable. Indeed, if the vehicles owned by the petitioners are not the tourist vehicles within the meanings of Section 2(43) of the Motor Vehicles Act read with Rule 128 of the rules framed thereunder then, such petitioner would not be required to be registered under the Finance Act . The learned Senior Counsel for the Department very fairly accepted this position. However, he pointed out that it would be for the petitioners to raise their objections before the concerned authorities under the Finance Act and their objections would be decided upon. Therefore, the petitioners are permitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arranged by tour operators), the scope of the levy is being extended by removing the limitations regarding transportation by tourist vehicle only which means it will include air-rail-cab travel also. From the above clarification, the intent of the legislature was to expand the levy of service tax for planning/scheduling/organizing /arranging the package tours for all modes of travel. It was not intended to expand the scope to cases such as the present one. In the present case, the appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only. Therefore the activity of the appellant is not covered by the definition of Tour Operator' for the period post 10-09-2004. 5.1 We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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