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2015 (10) TMI 2214 - AT - Service TaxTour Operator Service - vehicle provided for carrying employee - Held that:- It is observed that First Appellate Authority has mainly gone by a dictionary meaning that transportation of employees is neither a pleasure trip nor a visit for special purpose to learn or look around the place visited. It is observed that when a definition of Tour is given in Section 65 (76) of the Finance Act, 1994 there is no necessity to borrow the definition given in dictionaries. Also no findings are given by the First Appellate Authority whether the vehicle provided for carrying employee confer to the criteria required under Section 2 (43) of the Motor Vehicles Act (1988) readwith Rule 128 of the Central Motor Vehicles Rules 1989. The matter is, therefore, required to be remanded back to Commissioner (Appeals) to decide the matter under denovo consideration in the light of definitions given in the Finance Act, 1994 and pass a reasoned order. - Decided in favour of Revenue.
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