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2017 (10) TMI 556 - AT - Service TaxClassification of services - Tour Operator Service or otherwise - the appellants had provided Bus/Minibus to M/s Indian Petrochemicals Corporation Ltd. (IPCL) for transporting their employees, school children, families from various places to the place of their work, school etc. and received payments thereof from them during 01/04/2002 to 31/03/2006 as intimated by IPCL - whether the Learned Commissioner (Appeals) is correct in holding that the appellant have not provided service under the category of Tour Operator Service as defined in Section 65(115) of the Finance Act, read with Section 65(113) and (114) of the Finance Act? Held that: - the activity done by the respondent does not come under the definition of tour operator, which means any person engaged in the business of planning, scheduling, organising or arranging tour (which may include arrangement for accommodation, site seeing or other similar services) by any mode of transport and includes any person engaged in the business of operating tours in a tourists vehicle covered by a permit as granted under the Motor Vehicle Acts and Rules thereunder - it is nowhere case of the Revenue that respondents have used a tourist vehicle as defined under the provisions of the Finance Act read with the Motor Vehicles Act. Merely because the respondents are holding the permit, they do not become liable to service tax for Tour Operator Service. Appeal dismissed - decided against Revenue.
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