Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 547 - AT - Service TaxTour operator service - The main plea is that the appellant do not get covered under the term "tourist vehicles" because their vehicles do not meet the specifications laid down in Rule 128 of the Motor Vehicles Rules, 1989. The other contention is that Vehicles Registration Authority grants separate licence under Section 2(7) of the Motor Vehicles Act for contract carriages and under Section 2(43) read with Rule 128 for tourist vehicles. Lastly, the contention is that they would not be covered under Service Tax levy even after 10.09.2004 because they are not engaged in the business of planning, scheduling and organizing or arranging tours. Held that:- appellant were not engaged in the business of planning, scheduling, organizing or arranging package tour of their own as provided under the new definition of ‘tour operator' service but were adhering to the conditions laid down with various customers. Therefore it cannot be said that they were covered under the first part of the amended definition of ‘tour operator'. As already discussed, the vehicles are also not ‘tourist vehicles' so as to be covered under the second part of the definition. - Demand set aside - Decided in favor of assessee.
|