2018 (2) TMI 1853

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..... the accommodation on the request of the tour operators or sometime on direct reservations. They are not providing transportation nor providing the contract carriage. They are not holding the stage carriage permits. Their activities are confined to the boat in the water. The boat operators have not control over the schedule of the guests. They are not providing any guidance or planning for the stay .....

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..... d 30-6-2008. 2. Briefly the facts of the case are that the respondents are house boat owners and registered under the Kerala Tax on Luxuries Act, 1976. The respondents are providing boarding and lodging to the tourists on direct booking or on the request of the tour operators. In the boat, all facilities have been provided to the tourist tourists including the movement within the backwaters of .....

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..... ices) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 or the rules made thereunder. 5. In the instant case, the respondents are providing the accommodation on the request of the tour .....

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