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2016 (8) TMI 185 - AT - Service TaxClassification - tour operator service or Rent-a-Cab Service - denial of refund - vehicle was hired out to third person for the purpose of his journey - Held that:- Appellant failed to show presence of any of ingredients of section 65 (78) of the Finance Act, 1994 to call it as a tour operator. The essential requirement of that section is that there should be tour and the tour relates to the defined origin and defined destination and such tour is by a vehicle covered by a permit granted under Motor Vehicle Law. There was no tour actually conducted by the appellant in the present case. Neither the appellant adduced evidence in that regard nor also any of the circumstantial evidence could demonstrate in its favour to treat the appellant as a tour operator. - appellant’s claim fails on the plea of classification as tour operator. - Decided against the assessee.
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