2015 (10) TMI 2214

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....ri B.B. Sharma, A.R. For the Respondent : None ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue against OIA No. 72/ST/APPL/ALLD/2009 dated 30/11/2009. In this OIA dated 30/11/2009 First Appellate Authority has set aside the confirmation of demand on the grounds that activities undertaken by Shri Athar Yasin Rine does not come within the purview of Tour Operator Servi....

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....nd perused the case records. It is observed that First Appellate Authority has mainly gone by a dictionary meaning that transportation of employees is neither a pleasure trip nor a visit for special purpose to learn or look around the place visited. It is observed that when a definition of Tour is given in Section 65 (76) of the Finance Act, 1994 there is no necessity to borrow the definition give....