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TMI Blog2018 (2) TMI 1853X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (AR), for the Appellant. S/Shri Harish Bindumadhavan, Advocate And Rajesh Kumar, Chartered Accountant, for the Respondent. ORDER Per: Justice Satish Chandra, President. - All the appeals have been filed by the Department against the Order-in-Appeal Nos. 116 to 124/2008-S.T., dated 30-6-2008. 2. Briefly the facts of the case are that the respondents are house boat owners and registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tour Operator' mentioned as per Section 65(113) of Finance Act, 1994 is as follows: - "Tour Operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are not carrying the guests/ tourists from one place to another in the State.
6. In view of the above, we find no reason to interfere with the impugned order which is hereby sustained along with the reasons mentioned therein.
7. In the result, appeals filed by the Department are rejected.
(Order was pronounced and dictated in open Court on 8-2-2018) X X X X Extracts X X X X X X X X Extracts X X X X
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