Tour Operator Service classification requires statutory definitions, not dictionary meaning, and employee transport needs fresh adjudication.

Transportation of employees was examined for possible classification as Tour Operator Service under the Finance Act, 1994. The Tribunal held that where the statute defines the expression, reliance on a dictionary meaning of "tour" was unnecessary, and the relevant statutory definitions had to be applied. It also noted that no finding had been recorded on whether the vehicle used to carry employees satisfied the criteria under the Motor Vehicles Act and the Central Motor Vehicles Rules. As the issue had not been considered on the correct legal basis, the matter was remanded to the Commissioner (Appeals) for de novo adjudication and a reasoned order.

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Issues: Whether transportation of employees amounted to Tour Operator Service under the Finance Act, 1994, and whether the matter required remand for fresh adjudication.

Analysis: The First Appellate Authority had set aside the demand by relying on a dictionary meaning of the term "tour". The Tribunal held that where the statute itself defines the expression, resort to a dictionary meaning was unnecessary. It also found that no finding had been recorded on whether the vehicle used for carrying employees satisfied the statutory criteria under the Motor Vehicles Act and the Central Motor Vehicles Rules. Since the issue had not been examined in the light of the relevant statutory definitions, fresh consideration was necessary.

Conclusion: The dispute was remanded to the Commissioner (Appeals) for de novo consideration and a reasoned order under the statutory definitions.

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