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TMI Blog2016 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2004 is to be decided. The case law relied upon by learned departmental representative is before the amendment of definition of tour operator in the Finance Act, 2004. Therefore, the said case law does not squarely cover the period after 05.02.2004. To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of ₹ 7,05,559/- of Service Tax for a period from April, 2001 to March, 2006 through show cause notice dated 06.10.2006 the said show cause notice was adjudicated through Order-in-Original MP(ST-134/2006)27/2008 dated 28.03.2008 wherein the original authority has held that there were grounds for invocation of extended period and that the respondent were liable to pay service tax of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided that a vehicle should be a tourist vehicle to satisfy definition of tour operator, learned Commissioner (Appeals) held that the service in the matter before him was not Tour Operator Service. 3. Aggrieved by the said order-in-appeal Commissioner of Central Excise, Allahabad preferred an appeal before us wherein he has stated that the respondent were operating tour in tourist vehicles. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as tour operator service in addition he has also submitted rulings of other case laws and submitted a written submission. 5. The respondent has submitted a written submission wherein he has relied on notification No. 20/2009-ST dated 07.07.2009. 6. We have carefully considered the rival submissions. Now the issue for the period after 05.02.2004 is to be decided. The case law relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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