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M/s L.N. Gupta Transport Co. Versus Commissioner of Central Excise, Nagpur

2016 (2) TMI 547 - CESTAT MUMBAI

Tour operator service - The main plea is that the appellant do not get covered under the term "tourist vehicles" because their vehicles do not meet the specifications laid down in Rule 128 of the Motor Vehicles Rules, 1989. The other contention is that Vehicles Registration Authority grants separate licence under Section 2(7) of the Motor Vehicles Act for contract carriages and under Section 2(43) read with Rule 128 for tourist vehicles. Lastly, the contention is that they would not be covered u .....

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nded definition of ‘tour operator'. As already discussed, the vehicles are also not ‘tourist vehicles' so as to be covered under the second part of the definition. - Demand set aside - Decided in favor of assessee. - Appeal No. ST/303/10-Mum - Final Order No. A/3898/2015-WZB/STB - Dated:- 10-12-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri Nilesh Sindhwani, C.A. For the Respondent : Shri S L Karoliya, Asst. Commr. ( A.R. ) ORDER Per P. S. Pruthi The issue i .....

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perator was defined under Section 65 (115) to mean "a person who is engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or the Rules made there under." With effect from 10.09.2004 tour operator means "any person engaged in business of planning, scheduling, organizing or arranging tours (which may include arrangement for accommodation, sight seeing or other similar services) by any mode of transport and incl .....

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the Motor Vehicles Act for contract carriages and under Section 2(43) read with Rule 128 for tourist vehicles. Lastly, the contention is that they would not be covered under Service 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. Firstl .....

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in the case of Secy. Federn. Of Bus-Operator Assn. of T.N. Vs. Union of India 2006 (2) S.T.R. 411 (Mad.) 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. The Hon'ble High Court held: 20. If we turn to the definition of the "contract carriage", whi .....

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les. That would by far be the only condition." …………………. 36. At this stage, all the learned Counsel pointed out that the petitioners' spare buses may not be the "tourist vehicles" within the meaning of Section 2(43) of the Motor Vehicles Act and, therefore, they are not liable. Indeed, if the vehicles owned by the petitioners are not the "tourist vehicles" within the meanings of Section 2(43) of the Motor Vehicles Act r .....

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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 "tourist vehicles", the provisions of the Finance Act would not apply and more particularly the provisions of Section 65(51) and the other allied sections like Section 66(3), etc." .....

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ging tours. We find that the appellants have only planned for providing vehicles of a specific capacity with a particular schedule. We also note that at the time of expansion of the definition of Tour Operator on 10/09/2004, CBEC Circular No. 80/10/2004-ST dated 17/09/2004 clarified that while the existing levy on tour operators engaged in operating tours in tourist vehicles remain as such, in case of a package tour (which are planned, scheduled, organized or arranged by tour operators), the sco .....

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