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2010 (10) TMI 252 - AT - Service TaxDemand - The stand of the appellant is that they possess a permit only under section 74 of the Motor Vehicles Act for contract carriage operators and do not possess a permit under section 88(9) of the Motor Vehicles Act for tourist vehicles - Court rejected the argument that the permit granted under section 74 for contract carriage operators would not attract liability to pay service tax under section 65(52) of the Finance Act, 1994 unless it is a tourist permit but clarified that the only condition is that the vehicle should be a tourist vehicle under section 2(43) of the Motor Vehicles Act Even if the petitioners permits are only under section 74 of the Motor Vehicles Act for contract carriage, that would not save the petitioners because what is required is not a “tourist permit” but a “user of a tourist vehicle” by the tour operator in his business and further such “tourist vehicle” should have been covered under a permit granted under the Motor Vehicles Act and/or the Rules framed thereunder - The adjudicating authority is also required to verify whether the assessees possess permits issued in terms of section 88(9) of the Motor Vehicles Act - The appeals are thus allowed by way of remand
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