2014 (3) TMI 436

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....tional Commissioner (AR), PER : S S Kang Common issue is involved, therefore the appeals are being taken up together. The appellants challenged the demand of service tax which is confirmed as a tour operator service for the period 2000-02. 2. The contention of the appellants is that as per the definition of 'tour operator' under Sections 65(105) and 65(52) of the Finance Act, tour operator mean....

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....rd circular dated 27.4.2000, particularly para 6.2 in support of their claim. 4. The Revenue relied upon the decision of the Hon'ble Madras High Court in the case of Secy. Federn. Of Bus-Operators Assn. of T.N. vs. UOI reported in 2001 (134) ELT 618 (Mad.). The contention of the Revenue is that if a person is having a permit under the Motor Vehicles Act for contract, carriage or tourist vehicles ....

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....d by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder." 6. Admitted facts of the case are that the appellants are organizing tours by hiring tourist vehicles, therefore the appellants are engaged in the business of operating tour in a tourist vehicle. If the argument of the appellants is accepted that the only person who is having a tourist vehicle is ....

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....h effect from 1.4.200 the definition of 'tour operator' was amended and the present disputed period is with effect from 1.4.2000 to 2002. As the appellants were under the impression that the tour operator service is exempted from service tax vide Notification NO.52/98-ST, therefore there is no intention to evade payment of duty on the part of the appellants. The appellants relied upon the provisio....