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2015 (7) TMI 1135 - AT - Service TaxDemand alongwith interest and penalties - Tour Operator services - whether three vehicles would fall within the meaning and scope of Tourist Vehicles, under Section 65 (114) of the Act, 1994 or not - Held that:- the Commissioner (Appeals) after examining the Contract Carriage Permit observed that the said three vehicles were permitted as contract carriage under Gujarat Motor Vehicle Rules, 1989 and are not covered under the definition of Tourist Vehicles, within the meaning of Section 2(43) of the Motor Vehicle Act, 1988 read with Rule 82 to 85 and 128 of the Central Motor Vehicle Rules, 1988. In view of that, Commissioner (Appeals) held that demand of service tax in respect of said three vehicles would not sustain. The Tribunal, on the identical issue in the case of CCE, Vadodara-II vs. Gandhi Travels [2007 (2) TMI 57 - CESTAT, AHMEDABAD] dismissed the appeal filed by the Revenue. In that case, the vehicles owned by the Respondent held as not covered under Tourist Vehicles as per certificate from the transport authority produced before the Commissioner (Appeals). It has been observed that the Tourist Vehicles has to be read in the line and provisions of the Motor Vehicle Act and Rules thereunder. - Decided against the Revenue
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