TMI Blog2015 (12) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... mnath Transportation and Others [2015 (11) TMI 835 - CESTAT MUMBAI]. In the said order reliance was placed on various judicial pronouncements including of the Hon'ble Madras High Court in the case of Secy. Federn. Of Bus-Operators Assn. of T.N. Vs. Union of India [2001 (4) TMI 7 - MADRAS HIGH COURT] holding that the vehicles which are covered under the definition in Section 2(43) of Motor Vehicles Act read with Rule 128 of Central Motor Vehicles Rules alone would come within the definition of “Tourist Vehicles” in Section 65(115) and be covered under the Tour Operator service - intent of the legislature was to expand the levy of service tax for planning/scheduling/organizing/arranging the package tours for all modes of travel. It was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age tour of their own as provided under the new definition of “tour operator” service but were adhering to the conditions laid down with various customers. Therefore it cannot be said that they were covered under the first part of the amended definition of “tour operator”. - Decided in favour of assessee. - APPEAL NO. ST/303/10-Mum - - - Dated:- 6-10-2015 - SHRI P.S. PRUTHI, MEMBER (TECHNICAL) AND SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri Nilesh Sindhwani, C.A. For the Respondent : Shri S.L. Karoliya, Asst. Commr. (A.R.) ORDER Per: P.S. Pruthi: The issue in this case is whether the activity of transportation services, that is carrying employees of companies from specific points to the factory/e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax levy even after 10.09.2004 because they are not engaged in the business of planning, scheduling and organizing or arranging tours. 3. The learned A.R. reiterates the finding of the Commissioner (Appeals) in the impugned order. 4. We have carefully considered the facts and submissions made by both sides. 5. Firstly, we find that neither the adjudicating authority nor the Commissioner (Appeals) had brought out the clear distinction between the levy on tour operator service pre - 2004 and post - 2004. As regards the period pre - 2004, the issue has been dealt with total in Tribunal s Order in the case of M/s Jai Somnath Transportation and Others - A/3557-3565/15/STB dated 06.10.2015. In the said order reliance was placed on va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereunder then, such petitioner would not be required to be registered under the Finance Act. The learned Senior Counsel for the Department very fairly accepted this position. However, he pointed out that it would be for the petitioners to raise their objections before the concerned authorities under the Finance Act and their objections would be decided upon. Therefore, the petitioners are permitted to raise the objections before the concerned authorities issuing the notices and the authorities will decide as to whether the petitioners vehicles are the tourist vehicles as contemplated under Section 2(43) of the Motor Vehicles Act, which is sine qua non for the application of the Finance Act. Needless to mention that if they are not the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age tours for all modes of travel. It was not intended to expand the scope to cases such as the present one. In the present case, the appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only. Therefore the activity of the appellant is not covered by the definition of Tour Operator for the period post 10-09-2004. 5.1 We find from the records that the lower authorities have given no reasoning to state that the activity of the appellants post 10.9.2004 gets covered under the first part of the definition of Tour Operator service. As already observed above, the appellant were providing vehicles/buses to their customers on agreed terms during the period specified for an agreed co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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