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2014 (12) TMI 240 - AT - Service TaxTour operator service - Service done in two pats - Stage Carriage and Contract carriage service - Whether contract carriage operation can be considered as tour and subject to Service Tax under the category of tour operator - Held that:- ‘stage carriage’ and ‘contract carriage’ are the terms used for the type of operation. Tourist vehicle is a term in which certain specifications have been prescribed under Rule 128 of the Central Motor Vehicles Rules. There are certain broad specifications provided in general for motor vehicles. However, for tourist vehicle, the specifications provided relate to more comfort etc. It is important to note that a vehicle meeting the tourist vehicle specifications can also be used for stage carriage operation. Similarly, vehicles meeting the tourist vehicle specifications can also be used for contract carriage operation. Keeping in view the nature, tours would normally be conducted in a contract carriage and not in the stage carriage operation. In some of the impugned orders, we observe that the assessee has given the table indicating the specifications of the ordinary buses of MSRTC and the corresponding specifications for tourist vehicle. Certain certificates have also been produced from independent engineer/persons relating to the specifications of MSRTC buses. In fact the Commissioner (Appeals) in some cases based upon such statement, has allowed the assessee’s appeals on the grounds that there is nothing to prove that the vehicles are tourist vehicles. We also note that these certificates are general in nature and not specific to the actual vehicles which were given for contract carriage operation. MSRTC will have not only ordinary buses but deluxe buses or luxury basis or air-conditioned buses. Some of these vehicles may or may not be meeting the specifications of tourist vehicle. In view of this position, we consider it necessary to set aside the matter in all the nine appeals and remand the matter to the original authority to examine whether any of the contract carriage operation was carried out by MSRTC using a vehicle which meets the specifications prescribed for tourist vehicle under Rule 128 of the Central Motor Vehicles Rules. - matter remanded back - Decided in favour of assessee.
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