2007 (4) TMI 243

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..... R 1. During the period April, 2002-September, 2003 the appellants had rendered "Call Taxi" services but did not pay Service tax. A show-cause notice dated 10-12-2003 issued by the department sought to recover service tax from the appellants by treating them as 'tour operators' in terms of section 65(96) of the Finance Act, 1994. During the course of adjudication, they paid the tax (Rs. 22,615) al .....

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..... and only wanted to get the penalties vacated. 3. The definition of "tour operator" vide section 65(96) of the Finance Act, 1994 reads thus:- "'tour operator' means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the rules made thereunder." The vehicle used by the appellants for rendering "Call Taxi" se .....

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