2006 (12) TMI 10

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.... by both the sides that the controversy involved in respect of an appeal filed by the same party has been resolved by the Final Order No. 311-12/06 in Service Tax Appeal No. 178-179 of 2005 [2006 (4) S.T.R. 88 (T)]. A copy of that judgment is placed on record. 2.The Tribunal in paragraph 7 of the said judgment has held as follows: "7.The levy for service tax is on service provided 'in relati....

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....If distance is taken as a criterion, an intractable situation would arise, with by each person contending as to what should be the minimum distance. The law seeks only to remove such ambiguity. It does not give such an artificial meaning to the word 'tour' as to make any movement in a tourist bus a tour. To attract the levy, there must be a tour. In the present case, there is no doubt that there w....