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2009 (6) TMI 40 - CESTAT, NEW DELHITours and Travels - Tourist Vehicle – Appellant contended that Using of buses for transport of employees is not tourist operation. What is tourist operation is defined u/s 65 (52) . Such operation is in respect of engagement in the business of providing tours and travels in a tourist vehicle covered by a permit granted in Motor Vehicles Act, 1988 – held that This definition has three important elements. First one is that the assessee must have been engaged in the business of operating tours. There is no finding with cogent evidence in the present case. The second element of law is that the tours must be conduct using the tourist vehicle. But the vehicles used in the present case was not tourist vehicle. The third element of law is that the vehicle must have been under the grant of a permit under Motor Vehicles Act to conduct tourism business. There is also no evidence on record in this respect. – Demand Set aside by following the decision in the matter of Secy. Federn. Of Bus-Operators Assn. of T.N. Vs. Union of India - 2005 -TMI - 55 - HIGH COURT MADRAS
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