2010 (3) TMI 438

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....Shri N. Viswanathan, Advocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the application for waiver of pre-deposit of Service tax of Rs. 64,34,753/- and penalty of Rs. 65,01,000/-. Tax demand arises on the ground that the applicants herein have engaged in Tour Operator Service by operating tourist ve....

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....ined in accordance with such specifications as may prescribed in this behalf. 3. The case of the applicants is that they are operating contract carriage but the contract carriage is not a tourist vehicle as the vehicle has not been constructed or adapted and equipped and maintained in accordance with such specifications prescribed under Rule 128 of the Motor Vehicles Rules which provides for ce....