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2013 (6) TMI 265 - Commissioner - Service TaxTour Operator - appellant had obtained the permit of vehicle as service vehicle/ordinary Bus for factory employee convenience under Section 76 of M.V. Act, 1988. - Held that:- the subject vehicle has a permit to carry more than 6 persons excluding the drivers and is to be used by M/s. Ranbaxy Ltd., Malanpur for carrying persons in connection with their trade or business otherwise than for hire or reward i.e. their employees and was not used for public purposes and was authorized by the R.T.O. to be used as ‘Private Service Vehicle’. Therefore, subject motor vehicle was a ‘Private Service Vehicle’ and not a ‘tourist vehicle’. To bring a person to the field of ‘Tour Operator’ service, that person should have been engaged in the business of operating tours in a tourist vehicle covered by a permit granted under Motor Vehicle Act, 1988. The person must have been engaged in the business of operating tours, the tours must be conducted using tourist vehicle, the vehicle must have been under the grant of permit under Motor Vehicle Act to conduct tourism business, but in the present case, the evidences on record does not support the allegations made in the impugned Show Cause Notice. The appellant’s vehicle was not a ‘tourist vehicle’ as contemplated under Section 2(43) of the Motor Vehicle Act, 1988, which is sine qua non for the application of the Finance Act, 1994. Thus, if the subject vehicle was not a ‘tourist vehicle’, the provisions of Finance Act, 1994 would not apply against the appellant and more particularly the provisions of Section 65(115) and the other allied Sections 73, 75 and 76 of the Finance Act, 1994 - Decided in favor of assessee.
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