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2016 (11) TMI 193 - AT - Service TaxTour operator service - contract carriage permit - stage carriage permit - period of the dispute, 01-04-2000 to 2007-08 - whether Department claim that various chartered/contract/tour services provided by APSRTC to the public fall under the “tour operator” services as defined under the clause (115) of Sec.65 of the Finance Act, 1994 and that APSRTC were providing various tour operator services and evading payment of Service Tax? Held that: - It is not disputed that the vehicles used by the assessee for the impugned services are "stage carriage" vehicles and are carrying out the impugned activities only on the basis of temporary permits issued by A.P. Transport Authorities. They do not at all become contract carriages as they do not conform to the definition of contract carriage in Section 2(7) of M.V. Act. The assessee admittedly obtains special permit for meeting special situation under Section 88(8) of the Act which does not fail in the definition of tourist vehicle or contract carriage and attract levy of service tax. - the impugned activities carried out by the assessee will not attract the definition of "Tour operator 'under section Section 65 (52) of Finance Act, 1994 prior to 10.092004 and under Section 65 (115) for the remainder period covered in this case. This being so, the demands involved in the appeals filed by the assessee cannot sustain and the related impugned orders are liable to be set aside - appeal dismissed - decided against appellant.
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