2008 (3) TMI 201

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..... r the demand prior to 10.9.04, no service tax is leviable, if the vehicles are not registered as Tourist Vehicles – demand for the period after 10.9.04 are justified – hence stay not granted completely - ST/31/2008 - S/200/2008-WZB/C-II/(C.S.T.B.)/Mum - Dated:- 27-3-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri G.L. Deshpande, Advocate, for the Appellant. .....

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..... ation in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the Rules made there under. Prior to 10-9-2004 the definition of Tour Operator was a person who hold a 'tourist permit' granted under the Motor Vehicles Act, 1988 to undertake tour operator business. In the case of CCE Cus., Vadodara-II v. Gandhi Travels - 2007 (6) S.T.R. 430 (Tri.-Ahmd.), the Tribun .....

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