2008 (12) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... service in the category of "Tour Operator Service". The Adjudicating Authority confirmed the demand of tax of Rs. 1,37,951/- and imposed penalty of equal amount. The Commissioner (Appeals) set aside Adjudication Order. Hence, Revenue filed this appeal. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the respondent is that the vehicle in question is falling under the category of private bus under Section 76 of Motor Vehicles Act. In this connection, the ld. Counsel on behalf of the respondent drew the attention of the Bench to the copy of the Registration Certificate issued by the Motor Vehicles Department. It is also contended that the vehicle in question is granted permission under the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave categorically held that first to hold for a person to be considered a tour operator, he must be operating a tourist vehicle in terms of Section 2(43) of the Motor Vehicles Act read with Rule 128 of Central Motor Vehicle Rules. The evidence produced before the lower authorities and before us indicate that the respondent is not operating "tourist vehicles" as per Section 2(43) of Motor Vehicles Act, read with Rule 128 of Central Motor Vehicles Rules." 8. The judgement relied upon by the learned SDR in the case of Sri Pandyan Travels (supra) would in fact support the respondent's case, as correctly contended by the learned Advocate. We may reproduce the observation of the High Court, which is as under :- "inasmuch as the petitioner is a ....