2011 (2) TMI 490

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....ra Nagar, SDR For Respondent: Shri R B Dave, Adv. Per: Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the order of the Assistant Commissioner confirming the Service Tax against the respondents, by treating the services rendered by them as falling within the ambit of Tour Operator Services' as defined in Section 65 (115) of the F....

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....tours conducted by them by a contract carriage and not by a tourist vehicle, do not fall within the definition of Tour Operator, as held by the Hon'ble Madras High Court in the case of Secretary, Federation of Bus Operators Association of Tamilnadu, Chennai vs. UOI and Ors. reported in 2001 (134) ELT 168 (Madras). 4. It is seen that during the course of proceedings, the respondents also produce....

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....much as the vehicles used by the respondents were not tourist vehicles, they cannot be held to be covered within the ambit of the term Tour Operators, as defined in Section 65 (115) of the Finance Act, 1994, prior to 10.9.2004, when the ambit was expanded and made plenary to include "by any mode of transport" and includes any person engaged in the business of operating tours in a tourist vehicle, ....