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2016 (2) TMI 368 - CESTAT MUMBAI

2016 (2) TMI 368 - CESTAT MUMBAI - TMI - Tour Operator services - whether the vehicles operated by the appellant conform to the definition of tourist vehicle as provided in terms of Section 2(43) of the Motor Vehicle Act read with Rule 128 of the Central Motor Vehicles Rules. - Held that:- to be covered under the category of 'Tour Operator Service', the vehicles used should meet the specifications of tourist vehicle as specified under Rule 128 of the Central Motor Vehicles Rules. - the buses do .....

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order of Commissioner (Appeals) arises out of CESTAT remand back order in which the Commissioner was directed to examine whether the vehicles operated by the appellant conform to the definition of tourist vehicle as provided in terms of Section 2(43) of the Motor Vehicle Act read with Rule 128 of the Central Motor Vehicles Rules. Revenue had sought to levy service tax on the vehicles operated by the appellant under the category of 'Tour Operator' defined under Section 65(115) of the Fin .....

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