2016 (4) TMI 66

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.... For the Petitioner : Shri Ahok B. Kulgod, Assistant Commissioner For the Respondent : Shri P.B. Kadam, Advocate ORDER PER : P.S. PRUTHI These appeals are filed by the Revenue against the Order-in-Appeal dt. 18.8.2010 passed by Commissioner (Appeals), Pune-II. 2. The facts are that the appellants were engaged in providing buses for hire to various agencies/persons on contract basis. The adj....

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....spect of educational trips of schools which are excluded from the purview of the tour operator service. Revenue has filed (Appeals) against this order of Commissioner (Appeals) on the ground that the Commissioner (Appeals) has not explained how the services are covered under the tour operator service. 3. We have carefully considered the facts and submissions made by both sides. At the outset, we ....

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.... or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab; (115)tour operator means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person enga....