TMI Blog2015 (3) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2009/TRU dated 31.8.2009 and statutory provisions enacted in section 75 of Finance Act, 2011 - Unjust enrichment - Held that:- Except interpreting the provisions of the Motor Vehicles Act, there is no material on record to show that appellant possessing the tourist vehicle permit had conducted tours issuing the ticket aforesaid. This does not deny the appellant to get the exemption granted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favour of assessee. - Appeal No. ST/41310/2013 - Final Order No. 40991/2014 - Dated:- 17-12-2014 - D. N. Panda And R. Periasami,JJ. For the Appellant : Mr S Durairaj, Adv. For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: The precise question in this appeal is whether the ticket issued by the appellant showing Conducted Tour shall ipso fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 334/8/2009/TRU dated 31.8.2009 and the provision enacted in section 75 of Finance Act, 2011. 3. It was further submitted by appellant that although the notification came into force from 7.7.2009 that was amended by section 75 of the Finance Act, 1994 enacting that the benefit of that notification shall be deemed to have been in force from 1.4.2000 at all material times. Sub-section (2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity rightly denied the exemption pleaded to have been granted by aforesaid notification and statutory provisions. 6. Heard both sides and perused the records. 7. Except interpreting the provisions of the Motor Vehicles Act, there is no material on record to show that appellant possessing the tourist vehicle permit had conducted tours issuing the ticket aforesaid. This does not deny the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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