2013 (8) TMI 1031

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..... s. D.M. Durando, Dy. Commissioner (AR), for the Appellant. Shri O.P. Lalwani, Consultant, for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that respondents providing service of Tour Operator. Show cause notice was issu .....

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..... sent demand is prior to the date and the notification is not in retrospective nature hence the finding of the Commissioner (Appeals) are not sustainable. 6. The Revenue also relied upon the definition of Tour Operator as provided under Section 65(105) of the Finance Act and submitted that appellants are registered under the Motor Vehicles Act, 1988 as Tourist Vehicles. During the period in d .....

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..... month and hence appellant not applied for registration nor filed any statutory return. 8. We have gone through the definition of Tour Operator w.e.f. 1-9-1997 as per the definition of the Tour Operator as provided under the Finance Act. Tour Operator means a person who holds tour operator are the Rules made under the Motor Vehicles Act and "Tour" means a journey from one place to another ir .....

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