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2017 (4) TMI 338 - AT - Service TaxLevy of tax - bus service for transporting staff - Revenue entertained a view that such activity of transporting persons by providing bus will be covered under the taxable activity of “tour operator service” liable to service tax in terms of the provisions of FA, 1994 - Held that: - the case of Capricorn Transways Pvt. Ltd. vs. CCE, Raigad [2014 (11) TMI 165 - CESTAT MUMBAI] held when the vehicle, in question, are not tourist vehicle and are only contract carriage buses not holding tourist permit, no liability to service tax will arise - the assessee is providing buses at fixed charges and the schedule of operation is as per the instruction of the client company. There is no scope to tax such activity under a tour operator service. Reliance was placed on the Circular dated 17/09/2004 issued by the Board - The respondent herein was not engaged in planning, scheduling, organizing or arranging tours. They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such situation, there can be no liability of service tax under the category of tour operator service on the respondent - appeal dismissed - decided against Revenue.
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