TaxTMI 
TaxTMI 
2014 (12) TMI 833
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....service tax, Rs. 4,69,27,377/- relates to service of tours of marriage parties, excursions, party meetings etc., Rs. 3,71,30,078/- relates to transporting of company employees and Rs. 41,73,174/- relates to amounts received under the heading contract carriages. 2. The brief facts are as under:- APSRTC is a State Owned organization catering to the needs of public in the sphere of passenger transport. It runs services within the state and inter-state. APSRTC also runs the City Bus Service in all the major cities of Andhra Pradesh. For this purpose, APSRTC purchase buses and get the same registered with the jurisdictional Regional Transport Authorities, under the provisions of Rule 174(1) of Andhra Pradesh Motor Vehicles Rules, 1989 as '....
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.... of various companies was not submitted earlier. 3. Learned counsel submitted that going by the definition of tour operator as it existed during the relevant periods, the appellant cannot be considered as tour operator at all. He submits that the appellant is not engaged in providing any of the components of tour operator service. He relies upon the decision in the case of Tamil Nadu Transport Company (Khumbakonam) Ltd. Vs. CCE, Trichy [2009(14) STR 760 (Tri. Chennai)]. He also relies upon the decision in the case of CCE, Indore Vs. Dwivedi Travels [2007-TIOL-1926-CESTAT-DEL] to submit that the appellant is not liable. Learned AR on the other hand relied upon the decision in the case of Secretary, Federation of Bus-Operators Association ....
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....s for accommodation, sightseeing or other similar services), by any mode of transport, and incudes any person engaged in the business of operating tours in tourist vehicle or contract carriage by whatever named called, covered by a permit, other than stage carriage permit, granted under the rules made under the Motor Vehicles Act, 1988 or the rules made there under. Explanation: For the purpose of this clause, the expression 'tour' does not include a journey organized or arranged for a use by an educational body, other than commercial training or coaching centre, imparting skill of knowledge or lessons on any subject of field. 5. Even though arguments were also advanced on stage carriage permit and tourist vehicle and the nature of pe....
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....nize any such thing. He submits that the services provided by APSRTC include supply of buses on hire basis for different purposes and such buses are made available on the basis of casual contract services and APSRTC obtains temporary contract carriage permissions from transport authorities. 6. As regards the services provided to various companies for transporting company employees, it was submitted by the appellant that the appellant provides vehicles and the same vehicle also plied as stage carriage except for the time spent in transporting company employees to and from the company as per the requirements of the company. Learned AR drew our attention to the observations of the learned Commissioner wherein he had observed that according ....
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....e not liable to pay the amount of service tax demanded. The contention is that 'Tour Vehicles' has been defined under Section 2(43) of the Motor Vehicles Act and it means a contract carriage constructed or adopted and equipped and maintained in accordance with such specifications as may be prescribed in this behalf. The specifications of the tourist vehicles are provided in Rule 128 of the Central Motor Vehicles Rules, 1989. The contention is that the vehicles which they are operating are ordinary contract-carriage and stage-carriage and they do not conform with the specifications provided under Rule 128 of the Central Motor Vehicles Rules. The contention is that the contract carriage and stage carriage vehicles are covered respectively und....
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....s for tours like excursions, site seeing, marriages, election duty etc. which is falling under the definition of 'tour operators' which was in vogue from 1-9-1997 and 10-9-2004 onwards. The contention is that as per the definition 'tour' under Section 65(113) of the Finance Act, 1994 means 'a journey from one place to another irrespective of the distances between such places. 6.1 We have considered the rival submissions. Undisputedly the period involved in this case is from 1-4-2001 to 31-3-2008. The definitions of Tour Operators at the relevant period are reproduced hereunder for convenience of reference. (i) the position from 1-4-2000 to 9-9-2004 : 'any person engaged in the business of operating tour in a tourist vehicle covered by....