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TMI Blog2008 (12) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... .B. Yadav, Authorized Departmental Representative (DR) for the Revenue. [Order per: M. Veeraiyan, Member (Technical) - This is an appeal against the order of the Commissioner (Appeals) No. 691(HKS)/ST/JPR-II/2006 dated 14.12.2006. 2. Heard both sides. 3.1 The appellants own two buses and they have permits for the said vehicles as 'Stage Carriage' in terms of Section 2(40) of the Motor Vehicles Act, 1988; they were using the vehicles for transporting students to and from schools. 3.2 The original authority held that the appellant was rendering taxable service under the category of 'Tour Operator' and confirmed service tax amounting to Rs.41,797/- along with interest and imposed penalties under various sections. 3.3 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Hon'ble High Court of Madras in the case of Secy. Federn. of Bus Operators Assn. of T.N. (supra) in Para 14 has held as under :- "We have, therefore, no hesitation first to hold that the first and foremost condition for a person to be held as 'tour operator' within the meaning of Section 65(52) of the Finance Act is that he must be engaged in the business of operating tours in a 'tourist vehicle' in terms of Section 2(43) of the Motor Vehicles Act and in no other type of vehicle and, therefore, necessarily such vehicle must conform to the conditions prescribed under Rule 128 of the Central Motor Vehicles Rules." Their Lordships have categorically held that first to hold for a person to be considered a tour operator, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Hon'ble High Court came to the conclusion based on the fact that the petitioner therein were holding permits under Section 88(9) of the Motor Vehicles Act, read with Section 82. The provisions of Section 88(9) of the Motor Vehicles Act reads as under:- "(9) Notwithstanding anything contained in sub-section (1) but subject to any rules that may be made by the Central Government under sub-section (14), any State Transport Authority may, for the purpose of promoting tourism, grant permits in respect of tourist vehicles valid for the whole of India, or in such contiguous States not being less than three in number including the State in which the permit is issued as may be specified in such permit in accordance with the choice indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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