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TMI Blog2016 (4) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of Tour Operator service as the services have been performed in respect of educational trips of schools - Held that:- the grounds of appeal have totally ignored the main finding of the Commissioner that tour operator service and Rent-a-Cab service are exempted if the journeys are organized or arranged for use by an educational body. As the appellants have submitted details wherein it is ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable on the services provided under the category of Rent-a-Cab service as defined under Section 65(20) of the Finance Act. Two demands of ₹ 6,29,689/- and ₹ 20,10,388/- both for the periods 7th June to March 2009 in respect of Sindhudurg Division and Ratnagiri Division respectively were confirmed by the Adjudicating Authority. Penalties were imposed under Sections 77 78 of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... totally ignored the main finding of the Commissioner that tour operator service and Rent-a-Cab service are exempted if the journeys are organized or arranged for use by an educational body. For convenience, the definition of Tour Operator service and Rent-a-Cab are reproduced below: (20) cab means- (i) a motorcab, or (ii) a maxicab, or (iii) any motor vehicle constructed or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles Act, 1988 (59 of 1988) or the rules made thereunder; Explanation.- For the purposes of this clause, the expression tour does not include a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;] We find that the finding of the Commissioner (Appeals) that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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