2009 (6) TMI 40

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....for the Respondent. [Order Per D.N. Panda] - Shri O.P. Agarwal, C.A.  submits that the facts of the case of the Appellant has been noticed in para-3 of the impugned order exhibiting that the Appellant carrys employees of Rajasthan State Mines & Minerals Ltd. through its buses from Udaipur to Jhamarkotra, Jhamarkotra to Kharwachanda and vice versa. Using of buses for transport of employees is....

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....iew of Service Tax under the category of 'tour operator'.  3. There was no enquiry conducted by Revenue from the Regional Transport Authority to have any evidence to prove that the Appellant's vehicles were used for tourist operation. Both the Authorities below without having any evidence to such effect concurrently passed an order against the Appellant. Therefore the impugned order is liab....

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....ehicle Act 1988. This definition has three important elements. First one is that the assessee must have been engaged in the business of operating tours. There is no finding with cogent evidence in the present case. The second element of law is that the tours must be conduct using the tourist vehicle.  But the vehicles used in the present case was not tourist vehicle. The third element of law ....