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TMI Blog2017 (4) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... schedule of operation is as per the instruction of the client company. There is no scope to tax such activity under a tour operator service. Reliance was placed on the Circular dated 17/09/2004 issued by the Board - The respondent herein was not engaged in planning, scheduling, organizing or arranging tours. They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such situation, there can be no liability of service tax under the category of tour operator service on the respondent - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 57912 of 2013 - Final Order No. 52692/2017 - Dated:- 5-4-2017 - Hon ble Shri S. K. Mohanty, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined the appeal records, carefully 3. The respondent was engaged in providing 35 seater minibuses for transportation of staff of M/s SKS Ispat and Power Ltd. from Raipur to the factory site and vice-versa. We have perused the contract dated 27/02/2006. The scope of the work as per contract is that the respondent should provide mini-bus to the client company for transport of employees from Raipur to plant site and back and/or any other routs/destination fixed by the client company. A monthly fixed hire charge, per mini-bus, is agreed upon. The buses should report as per time office schedule. The timing of the travel and designated route are as per the decision of the client company. 4. The statutory provision relevant to the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in to agreement dated 27/02/2006 with M/s SKS Ispat Power Ltd., Raipur, to provide buses on rent for convenience of the staff on contract basis. From the facts of the case it is noticed that the appellant was providing bus service for carrying staff/personnels from different stops to the factory of M/s SKS Ispat Power Ltd., Raipur and transporting of staff from their respective residence to factory and back. The schedule of place and time of picking the staff from their respective residence has been provided by M/s SKS Ispat Power Ltd., Raipur. For such work, the appellant had not engaged itself in the planning, scheduling, organizing or arranging of such tour and no tourist vehicle has been engaged. The work of the appellant is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/12/2009 is not sustainable on merits. Held accordingly . 6. The learned Commissioner (Appeals) further relied on the decision of the Tribunal in T.N. State Trans. Corpn. (KUMBAKONAM) LTD. vs. CCE, Trichy reported in 2009 (14) S.T.R. 760 (Tri. Chennai) and Remanan Travels vs. CST, Cochin reported in 2010 (19) S.T.R. 83 (Tri. Bang.). 7. We note that in the appeal the Revenue contended that the impugned order has erred in not considering and appreciating the fact that transportation of staff from different places to a common destination as per plan, schedule and arrangement should be considered as a tour. The buses of the respondent are plying from one point to another on contract basis and the service receiver is paying a consol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Madras High Court in the case of Secretary Federation of Bus Operators Association of Tamilnadu reported in 2001 (134) E.L.T. 618 (Mad.) is not relevant and appropriate. In the said case, the Hon ble High Court held that vehicle which answers the description of the tourist vehicle under Rule 128 and which runs on contract would become a tourist vehicle and in such situation a person engaged in the business of operating tours is liable to service tax. We note as clearly clarified by the board in the circular dated 17/09/2004. The respondent herein was not engaged in planning, scheduling, organizing or arranging tours. They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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