2016 (8) TMI 185

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....r the Appellant ShriDerrick Sam, Adv. For the Respondent Shri B. Balamurugan, AC (AR) ORDER In this appeal, appellant's prayer is to entertain the refund holding that the appellant provided Tour Operators Service, which was negated by Revenue holding that the appellant provided Rent-a-Cab Service.  The fact governing the service was explained stating that the vehicle was hired out to....

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....s provided by the appellant on hire of the vehicle. 3.  Heard both sides and perused the records. 4.  Appellant failed to show presence of any of ingredients of section 65 (78) of the Finance Act, 1994 to call it as a tour operator.  The essential requirement of that section is that there should be tour and the tour relates to the defined origin and defined destination and suc....