2016 (3) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner : Shri M.R. Sharma, DR For the Respondent : Shri SS Dabas, Advocate   ORDER PER MR. R.K. SINGH : Revenue has filed appeal against Order-in-Appeal dated 08.04.2009 which set aside the order in original dated 10.05.2008. The primary adjudicating authority vide the said Order-in-Original confirmed a demand of Rs. 45,247/- for the period April 2001 to September, 2002 along with int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a tourist vehicle covered by a permit granted under Motor Vehicle Act, 1988 or rules made thereunder." Thus, the service rendered by the respondent clearly fell under the category of "Tour Operator" service and the respondent satisfied the definition of tour operator. 4. In its cross objections, the respondent contended that it was not engaged in the business of planning scheduling organising o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l place at the disposal of IFFCO one Number of 52 sealer luxury bus model 1999. This will be used for transportation of men and material of IFFCO. Generally the vehicle will run between Phoolpur and Allahabad but sometimes it may required to go outside Allahabad also. In such cause you will arrange route permit for that destinations IFFCO will reimburse the charges for route permit when presented .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1) LCX 0177] and Gautulal V. Patel Vs. CCE, Vadodara-II [2007 (05) LCX 013]. The CESTAT judgements in the cases of Tamil Nadu State Transport Corporation Vs. CCE, Chennai was delivered by a Single Member Bench and the judgement of Gayartri Enterprises is a judgement of Commissioner (Appeals). and therefore we are not going into the facts of these cases. In the case of Gatulal V. Patel Vs. CCE, Vad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rator service. Indeed the issue is squarely covered against the respondent by CESTAT judgement in the case of Friends Tour & Travels Vs. CCE Noida (supra) wherein it was held that the activity of providing buses to LG Electronics for dropping of staff was covered under definition of tour and the assessee was covered under the definition of tour operator and was liable to pay service tax under Sect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X