2010 (7) TMI 471

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....bsp;       Shri R. Nagar, SDR, for the Appellant.  [Order per : S.K. Gaule, Member (T)]. -  Revenue is in appeal against the order in appeal No. 135/2006/92(RAJ)/Commr.(A)/DK/Raj, dt. 7-3-06 whereby Commissioner (Appeals) has set aside the lower adjudicating authority's order demanding service tax and imposing penalty on the respondent. The respondents....

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.... decision in the case of Secy. Federn. of Bus-Operators Assn. of T.N. v. UOI & Others reported in 2006 (2) S.T.R. 411 (Mad.) = 2001 (134) E.L.T. 618 (Mad.) held that the service provided by the respondent did not fall within the definition of tour operator and accordingly set aside the lower adjudicating authority order. Aggrieved, Revenue filed this appeal. 3. The contention of the appell....

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....of Madras in the case of Sri Pandyan Travels v. CCE, Chennai reported in 2006 (3) S.T.R. 151 (Mad.) = 2004 (163) E.L.T. 409 (Mad.). 4. We find that the learned Commissioner (Appeals) basing his findings on definitions of tour, tourist vehicle and tour operator which stood at the material time and certificate issued by Regional Transport Authority, Rajkot reached to the conclusion that the ....

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....ommissioner (Appeals) is prima facie wrong as much as the tourist vehicle operated by the respondent will not be out of the purview of the said definition. The reservation is without any evidence and it neither challenge the veracity or the contents of the certificate. As regard the other grievance of the appellant that the learned Commissioner (Appeals) has not taken into consideration the fact t....