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2008 (7) TMI 70

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..... tor service, is not within the scope of SCN - Even on merit the appellants are having only contract permit for vehicle not having tourist vehicle as per requirement - demand is not sustainable, hence, set aside - appeal is allowed - ST/363/2006 - 137/2008-ST - Dated:- 3-7-2008 - Shri S. S. Kang, Vice President and Rakesh Kumar, Member (T) Final Order No. 137/2008-ST dt. 3.7.2008 certifie .....

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..... mmissioner (Appeals) upheld the adjudication order. 3. The contention of the appellant is that show cause notice issued treating the appellants as provider of Rent-a-cab service. Therefore, the impugned order confirming the demand as provider of tour operator service is beyond the scope of show cause notice 4. The appellants also argued on merit. Contention of the appellants is that as p .....

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..... he adjudicating authority dropped the proceedings vide order dated 28.3.2008 initiated on the same ground. 5. Contention of the Revenue is that the appellants are having contract carriage permit and contract carriage which is adapted tourist vehicle is covered under the tourist permit as the appellants buses are being used for various customers. Therefore, the. appellant are providing servic .....

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..... Secty. Federn. of Bus Operator Association of T.N. vs. UOI (supra) has held as under:- 14. At this juncture, it will be seen that as per Section 2(43) of the Motor Vehicles Act, the Motor Vehicles Rules specifically provide the conditions for a vehicle being recognized as tourist vehicle under Section 2(43). We can conveniently refer to Rule 128 of the Motor Vehicles Rules, which provides .....

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..... tours in a 'tourist vehicle' in terms of Section 2(43) of the Motor Vehicle Act and in no other type of vehicle and, therefore, necessarily vehicle must conform to the conditions prescribed under Rule 128 of the Central Motor Vehicles Rules. In view of the above decision as the appellants are not having tourist vehicle as per requirement. Therefore, demand is not sustainable, hence, s .....

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