TMI Blog2009 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... les 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. - ST/82 OF 2008 - 1436 OF 2009 - Dated:- 20-11-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER Manoj Pillai for the Appellant. U. Raja Ram for the Respondent. ORDER 1. Appellants M/s. Remanan Travels were found to have been engaged in provision of 'Tour Operator' service dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Motor Vehicles Act or Rules. It was held that to come under the taxable entry, the tour operator should be using a tourist vehicle even if it did not have a tourist permit. It is also his submission that the relevant entry underwent amendments subsequently and that the entry as it existed at the material time was held not to cover identical activity by the Hon'ble High Court of Chennai in the case Tamilnadu State Transport Corpn. (supra). It was observed by the Hon'ble High Court as follows:— ". . .Transport of employees from different places to a common destination like a place of work, such as a factory in the instant case and bringing them back on a daily basis does not appear to be planned, scheduled, organized, arrangement of tours u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder." 5. The revenue has no case that the appellants had deployed tourist vehicles for the impugned activity. As per the entry that existed during the material period, up to 10-9-2004, the impugned demand cannot be sustained as the activity involved did not confirm to the taxable service as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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