2006 (12) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2005. The Commissioner (Appeals) in the impugned order has noted that the Respondent was engaged in the business of hiring out his single vehicle registered as a taxi. He was not conducting 'tour operation'. Therefore the Commissioner (Appeals) noted that the service provided by the Respondent does not fall within the ambit of 'tour operator' and it can be brought under the category of 'rent-a-ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned DR who prayed for setting aside the order. On a specific query from the Bench as to whether the office of the Jt. CDR is also using similar taxi on the instructions of the Government, the learned DR agreed  that now as per the Government of India's order, taxi is being engaged for their use also. 3. On a careful consideration of the matter, I notice that the Government officers who wer....