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2010 (7) TMI 471 - AT - Service TaxTour operators - SCN issued asking them to take registration and pay service tax on the service rendered by them - contention of the appellant is that the Commissioner (Appeals) has relied upon certificate issued by Regional Transport Authority, Rajkot for bringing the vehicles used by the respondent out of the purview of definition of tourist vehicle as defined in the Section 2(43) of the Motor Vehicle Act, 1988 at the conclusion arrived at by the appellate authority was prima facie wrong and he has overlooked that the lower adjudicating authority has personally examined the vehicles and arrived at conclusion that the vehicle predominantly covered the specification made in Rule 128 of Motor Vehicle Rules, 1988 - Held that: - Learned Commissioner (Appeals) has rightly relied upon the decision of Hon'ble High Court of Madras in the case of Secy. Federn. of Bus-Operators Assn. of T.N. v. UOI & Others reported in (2001 -TMI - 55 - HIGH COURT MADRAS) - The appellant could not produce any evidence to demolish the conclusion arrived at by the learned Commissioner (Appeals) - Commissioner (Appeals)' order is upheld and Revenue's appeal is dismissed
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