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TMI Blog2008 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... lenge on numerous grounds. The lower authority demanded the above tax in the category of "Tour Operator's Service." 'Tour operator' was covered by Section 65(52) of the Finance Act, 1994 up to October 2004 and by Section 65(115) for the subsequent period. According to the erstwhile definition, a "tour operator" was a person engaged in the business of operating tour in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the rules made thereunder. The amended definition contains two parts, the second part incorporating the erstwhile definition of tour operator as an inclusive part of the definition. The first part of the amended definition indicates that any person engaged in the business of planning, schedulin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available on record, including the registration certificates and permits issued by the motor vehicle authorities. We have not found anything in these documents pertaining to specifications relevant to Rule 128 of the Motor Vehicles Rules. It is the case of the consultant that it was open to the departmental authorities to ascertain these physical specifications by physical inspection of the vehicles. Learned consultant has also claimed that the first of the notices alleged suppression of facts for the purpose of invoking the extended period of limitation, without properly considering the submissions made by the assessee through a letter in 2003 or the documents submitted under cover of that letter. It is claimed that, had they been instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not necessary that it should satisfy the specifications and confort levels enumerated under Rule 128 of the Central Motor Vehicles Rules. What is required is that the vehicle should be put into operation under a permit granted by the motor vehicle authority under some provision of the Motor Vehicles Rules r/w the relevant provision of the Motor Vehicles Act. Prima facie, this requirement was satisfied by the buses operated by the appellant. The case law cited by either side pertains to a period prior to October 2004, during which Section 65(52) dealt with a "tour operator". These decisions are not relevant for arriving at a decision for the period after October 2004 inasmuch as the amended definition of "tour operator" under Section 65( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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