9911796707
TMI Blog2009 (6) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... and travels in a tourist vehicle covered by a permit granted in Motor Vehicles Act, 1988 – held that This definition has three important elements. First one is that the assessee must have been engaged in the business of operating tours. There is no finding with cogent evidence in the present case. The second element of law is that the tours must be conduct using the tourist vehicle. But the vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder exhibiting that the Appellant carrys employees of Rajasthan State Mines Minerals Ltd. through its buses from Udaipur to Jhamarkotra, Jhamarkotra to Kharwachanda and vice versa. Using of buses for transport of employees is not tourist operation. What is tourist operation is defined under Section 65 (52) of the Finance Act 1994. Such operation is in respect of engagement in the business of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Appellant's vehicles were used for tourist operation. Both the Authorities below without having any evidence to such effect concurrently passed an order against the Appellant. Therefore the impugned order is liable to be set aside. 4. Ld. DR Shri Vijay Kumar brings to our notice that there were carriage contract made by the Appellant. Therefore the Appellant shall be liable to Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding with cogent evidence in the present case. The second element of law is that the tours must be conduct using the tourist vehicle. But the vehicles used in the present case was not tourist vehicle. The third element of law is that the vehicle must have been under the grant of a permit under Motor Vehicles Act to conduct tourism business. There is also no evidence on record in this respect. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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