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2008 (10) TMI 370 - HC - Service Tax'tour' service - provided by the respondent to their clients under contract in vehicles covered by permits granted under Motor Vehicles Act as "contract carriage" under the definition of the 'tour operator' as given under Section 65(115) of the Finance Act, 1994 - Tribunal has rendered a categoric finding that the buses operated by the respondent were not licenced as 'tourist vehicles', therefore, they do not fall within the meaning of 'tour operator'. It has also been noted by the Tribunal that no evidence to the contrary has been produced by the Revenue and that the issue involved in the case is squarely covered by the judgment and order of the Tribunal in the case of CCE&C, Vadodara v. Gandhi Travels - Held that: - no substantial question of law arises from the order of the Tribunal so as to warrant interference - appeal is dismissed
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