TMI Blog2008 (10) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... dras High Court held that tourist vehicle to be as per provisions of ‘Motor Vehicles Act and Rules and when vehicle is not covered by the description of ‘tourist vehicle’ and not run as such, the person concerned is not covered under the scope of tour operator - ST/107 & 108/07 - 329-30/2008-ST - Dated:- 6-10-2008 - S. S. Kang, Vice President and Rakesh Kumar, Member (Technical) Shri Fateh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the revenue is that as the respondents are organizing tour, therefore, they are providing service of tour operator. It is also submitted that Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Usha Breco Ltd. vs CCE reported in 2006 (4) STR. 88 and revenue has filed a reference application before the Hon'ble High Court. The revenue relied upon the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR. 430. It was followed in the case of Gatulal V.Patel vs CCE reported in 2007 (7) STR. 426. 4. We find that in the present case, there is no evidence that vehicles, in question, are tourist vehicles. As tourist vehicles means a 'contract carriage' constructed or adapted and maintained in accordance with such specification as prescribed. The decision relied upon by the Revenue in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal after considering the decision of the Hon'ble Madras High Court held that tourist vehicle to be as per provisions of 'Motor Vehicles Act and Rules and when vehicle is not covered by the description of 'tourist vehicle' and not run as such, the person concerned is not covered under the scope of tour operator. In view of the above discussion, we find no infirmity in the impugned order. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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