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2009 (11) TMI 214 - AT - Service TaxTour operator services- The assessee was engaged by ‘K’ to transport its staff from its respective residence of factory and back. The original authority demanded service tax on such contract carriage under the category of ‘Tour operator service’ along with interest and penalties. The commissioner (Appeals) upheld the order. In the light of the decision of Federation of Bus Operators Association of Tamil Nadu v. Union of India [2001 (4) TMI 7 - MADRAS HIGH COURT], held that- revenue had no case that the assessee had no case that the assessee had deployed tourist vehicles for the impugned activity. As regard the period with effect from 10.09.2004, the entry covers the activity of ‘planning, scheduling, organizing and arranging tours and includes tour operated in a tourist vehicle’. Obviously transport of workers to the factory of ‘K’ and back could not be held to have been “the business of planning, scheduling, organizing, arranging tours”. Therefore, the demand for the period w.e.f. 1.9.2004 also was not sustainable.
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