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TMI Blog2009 (7) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... rough its buses from Udaipur to Jhamarkotra, Jhamarkotra to Kharwachanda and vice versa - The Authorities held that when there was a contract carriage for transportation of employees, it was a tour operator – 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 providing tours and travels in a tourist vehicle covered by a permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Service Tax following the decision of the Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce in the present case. The second element of law is that the tours must be conducted 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. Our observations get sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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