2008 (7) TMI 70

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7/2008-ST dt. 3.7.2008 certified on 25.7.2008 in Appeal No. ST/363/2006) Shri R. P. Mullick, Adv. for Appellants Shri A.K. Madan, DR for Respondent [Order per S. S. Kang, Vice President] - Heard both sides. Appellants filed this appeal against the impugned order whereby demand of service tax was confirmed on the ground that the appellants are providing tour operator service. 2. Brief f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants is that as per definition of tour operator during the period in dispute means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles 'Act or the Rules made thereunder. Tourist vehicle as per Motor Vehicle Act means a contract carriage constructed or adapted and eqqipped and maintained in accordance with such specifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iding service of tour operator. 6. We find that in this case show cause notice was issued demanding service tax on the ground that the appellants are providing service of Rent-a-Cab. The adjudicating authority held that appellants are providing service of tour operator. The Commissioner (Appeals) upheld the finding of the adjudicating authority. We find that show cause notice was issued demandi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....des the conditions for a tourist vehicle other than motor cabs, maxi-cab, camper's van, house trailer which a tourist vehicle shall conform to. Number of specifications are given in that rule in respect of dimensions, structure, door arrangement, ventilation, luggage space, seating arrangement, painting and furnishing, lighting, fitting and accessories, etc. In short, Rule 128 specifies the st....