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2016 (12) TMI 792 - AT - Service TaxRectification of mistake - vehicles of the applicant not being tourist vehicle - trips can be held planning, scheduling and organizing etc or not? - whether the service would fall under the head 'Tour Operator' service or not? - Held that: - From the findings of Tribunal Order, it can be seen that the findings in para 5.4 flowing from the Commissioner (Appeals) order, and it is confined to those cases where vehicle was given on hire on fixed period of time for transporting the employees of the client. Therefore mentioned in para 4 is related to only those cases where Commissioner(Appeals) himself dropped the demand. As regard the findings of the this Tribunal in para 5.6, the Tribunal has confirmed that vehicle given for picnic tours, marriages, etc the activity will fall under the ambit of planning, scheduling etc therefore the demand was upheld under the category of tour operator. In view of the combined reading of Commissioner (Appeals) findings and this Tribunal's findings, we do not find any mistake occurred apparently from record. As regard the limitation, we agree that the no findings was given on the issue of limitation in this Tribunal's order - the adjudicating authority in original order held that it is undisputed fact that the activity of the appellant was not brought to the notice to the department. If this is so, department cannot be expected to take any action without knowledge of the activity of the appellant, therefore we hold that the extended period of demand was rightly invoked. Application for ROM disposed off - decided against applicant.
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