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2009 (7) TMI 133 - CESTAT, NEW DELHITransport of employees in bus – tour operator - appellant carries employees of Rajasthan State Mines & Minerals Ltd. through its buses from Udaipur to Jhamarkotra, Jhamarkotra to Kharwachanda and vice versa - The Authorities held that when there was a contract carriage for transportation of employees, it was a tour operator – held that - 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 conducted using the tourist vehicle. But the vehicles used in the present case was not tourist vehicle. The third element of law is that the vehicle must have been under the grant of a permit under Motor Vehicles Act to conduct tourism business. There is also no evidence on record in this respect – demand set aside – appeal allowed.
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