2008 (9) TMI 188

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....rder per : K.A. Puj, J. (Oral)] - The Commissioner of Central Excise, Vadodara II, has filed this Tax Appeal under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Service Tax Act (sic) (Finance Act, 1994), proposing to formulate the following substantial questions of law:- (a) Whether or not the "tour" service provided by the respondent to their clients under contract i....

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.... authorities have discussed the entire issue with regard to four vehicles in respect of which services provided by the respondent to M/s. IPCL & M/s. IFFCO in the subject contracts by utilising any of the said four vehicles and since finding is given by the appellate authorities that they do not fall within the meaning of 'Tour Operator', we do not expand the scope of the present proceedings and w....