9911796707
TMI Blog2003 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Pandyan Travels has filed the above writ petition to quash the same on various grounds. 2. The case of the petitioner is briefly stated hereunder :- The petitioner is a contract carriage operator, operating contract carriages, permits of which are issued by the State Transport Authority, Chennai. When the respondent wanted to impose service tax in respect of the petitioner, they filed a writ petition before this Court and the same was disposed of by a Division Bench along with several other writ petitions with a direction to the petitioners to raise their objections with the concerned authorities issued notices. It is further stated in the judgment that the authority would decide as to whether the petitioners' vehicles are the tou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax by the tour operators. In the meanwhile, some of the tour operators including omni bus operators obtained an interim stay and final order was delivered on 30-4-2001 by this Court, upholding the constitution validity of service tax on tour operators. Based on the judgment, letters were sent to all the tour operators including omni bus operators to get themselves registered and pay service tax. One among them was the petitioner herein who was requested to get themselves registered as tour operator in letter C.No. IV/16/368/2001-STC (III) dated 6-8-2002. In the light of the categorical conclusion arrived at by the Division Bench in Writ Petition No. 20 of 1998 etc., batch and in view of the statutory provision, the vehicle used in a to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) 2 M.L.J. 590. In such a circumstance, it is unnecessary for me to refer those definitions, arguments advanced by both Counsel. It is also not disputed that petitioner is a contract carriage operator, operating contract carriages for which permits are issued by the State Transport Authority, Chennai. When the respondent wanted to impose service tax in respect of the petitioner and others, the said action was challenged by way of writ petitions on the ground that it does not apply to contract carriages as the word used is only "tourist vehicle". After considering all the contentions relating to recovery of service tax on tour operators, the Division Bench dismissed all the writ petitions upholding the legislative competence as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases of the holders of contract carriage permits would be in any manner different from the holders of the stage carriage permits and the owners of the spare buses thereunder. The same rationale would apply even to the contract carriage vehicles covered by the permit under Section 74 of the Motor Vehicles Act. In fact, the most of the petitioners, who are having the contract carriage, are having the permits under Section 88(9) of the Motor Vehicles Act read with Section 82, which are nothing but "tourist permits", issued for the purpose of promoting the tourism and obviously issued to the tourist vehicles as contemplated under that section. Therefore, there will be no question of entertaining their objections and they will straightaway be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Division Bench, I am of the view that as per Section 65(52) of the Finance Act and as interpreted by the Division Bench, the contract carriage vehicles are also covered under service tax. Since the petitioner is covered under the definition of 'tour operator' and doing the said business, the respondent is fully justified in issuing the impugned communication requesting the petitioner to register and pay service tax. I am also satisfied that the issue is already settled in view of the judgment of the Division Bench, referred to above and I hold that the petitioner herein is liable to pay the service tax. 10. In the light of what is stated above, there is no merit in the Writ Petition and the same is dismissed. No costs. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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