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2017 (11) TMI 1042 - HC - Service TaxTour operator service - petitioner's contention is that the petitioner's vehicle, which is a contract carriage does not satisfy the ingredients of tourists vehicle, and the demand made by the respondent is illegal - Held that: - the interpretation sought to be given to the observations of the Court does not, in any manner, advance the case of the petitioner. The rationale applicable to Stage Carriage Permits would equally apply to Contract Carriage vehicles covered by the permit under Section 74 of the Motor Vehicles Act - the respondent was bound to consider the specific plea raised by the petitioner that, he is not a tour operator, undertaking tour in respect of a tourist vehicle, as contemplated under Section 2 (43) of the Act read with Section Rule 85 (A) (7) of the Motor Vehicles Act and Rule 128 of the Central Motor Vehicle Rules - for consideration of this plea the matter has to be remanded to the respondent for fresh consideration - petition allowed by way of remand.
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