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2016 (11) TMI 642 - AT - Service TaxReceipt of income on account of Hotel Booking - ‘Business Auxiliary Service’ - whether a service is a tour operator service or otherwise, that is if the permit of the vehicle is contract carriage permit issued under Section 2(43) of Motor Vehicle Act, 1988 and as per the said Section the specification of the vehicles must be in terms of Rule 128 of Central Motor Vehicle Rules 1989? - Held that: - in order to classify the service under ‘Tour Operator’, it is necessary that the vehicle should be tourist vehicle in terms of Section 2(43) of the Motor Vehicle Act, 1988 read with Rule 128 of the Central Motor Vehicles Rule 1989. From the orders of both the lower authority, it is observed that they have not verified and given any finding on this vital aspect, therefore the matter needs to be reconsidered by the appellate authority. On the issue of quantification of demand on the ground raised by the appellant that they have not provided the tour operator service during the period 2000-01 and 2001-02 and the tax liability if any arise, it must be limited for the period 2002-03 and 2003-04 which comes to ₹ 1,12,046/-. On this issue though the appellant have made a categorical submission and the same was recorded by the Ld. Commissioner, but no finding was given, therefore this issue also needs reconsideration - the impugned order set aside and the matter remanded to the Commissioner (Appeals) for reconsideration of the entire matter taking into consideration our above observations - appeal allowed - matter remanded.
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