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2014 (5) TMI 916 - AT - Service TaxPenalty u/s 77 & 78 - Tour Operator Service - Held that:- Section 165(105)(n) covers only the tours operated in tourist vehicles which conformed to the specifications prescribed in this regard in Rule 128 of the Central Motor Vehicle Rules. Since during the period of dispute, a person operating tours in a contract carriage, not covered by the definition of ‘Tourist Vehicle’, was not covered and only the persons operating tours in tourist vehicles were covered by definition of ‘Tour Operator’, the respondent, in this case, who were operating tours in the vehicles, which were not the tourist vehicles in terms of Section 2(43) of the Motor Vehicle Act, read with the Rule 128 of the Central Motor Vehicle Rules, would not be covered by the definition of ‘Tour Operator’. We, therefore, do not find any infirmity in the impugned order. - Decided against Revenue.
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