2008 (12) TMI 64

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....dav, Departmental Representative, for the Revenue, None for the respondent [Order per: Rakesh Kumar, Member (Technical)] - This is a Revenue's appeal against the impugned Order-in-Appeal dated 11th January, 2007.  The issue involved in this case is, as to whether during the period of dispute i.e. from 5th March, 2005 to 6th February, 2006, the respondents were providing tour operator's ....

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....inition of 'Tour Operator' during the period of dispute from 5th March, 2005 to 6th February, 2006. 'Tour Operator' mean and includes any person engaged in operating tour in a tourist vehicle covered by any permit granted under Motor Vehicle Act, 1988. Thus under the inclusive part of the definition of Tour Operator, a person for attracting service tax under Tour Operator's Service heading must sa....

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....Act, 1988. According to Department, vehicle operating as a contract carriage can be treated as a Tourist Vehicle even if it does not satisfy the requirements of Rule 128 of the Central Motor Vehicle Rules. Thus the basic issue involved in this case is, as to whether the vehicles being used by the respondent for operating tours are 'tourist vehicles' or not as the respondent's activity would be cov....