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C.C.E., Allahabad Versus Shri Alok Prakash S/o Shri Ram Adhar

Tour operator services - respondent had provided “Tour Operator” service to IFFCO is in-as-much-as, as per the contract entered with IFFCO, it transported the families and employees of IFFCO from one point to another at an agreed rate and in a luxury bus which had a permit issued under the Central Motor Vehicles Act, 1988 in relation to such vehicles. - Held that:- the definition of tour operators during the relevant period covered persons engaged in business of operating tours in a tourist vehi .....

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s held that the activity of providing buses to LG Electronics for dropping of staff was covered under definition of tour and the assessee was covered under the definition of tour operator and was liable to pay service tax under Section 65 (105) (n) read with Section 65 (115) ibid. - Decided in favor of revenue. - Application No.ST/CROSS/240/2009-CU[DB] In Appeal No.ST/544/2009-CU[DB] - Final Order No.52543/2015 - Dated:- 24-7-2015 - G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICAL) F .....

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ound that the respondent had provided Tour Operator service to IFFCO is in-as-much-as, as per the contract entered with IFFCO, it transported the families and employees of IFFCO from one point to another at an agreed rate and in a luxury bus which had a permit issued under the Central Motor Vehicles Act, 1988 in relation to such vehicles. 2. The Commissioner (Appeals) held that the respondent did not satisfy the definition of Tour Operator and therefore was not liable to impugned service tax. 3. .....

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ontended that it was not engaged in the business of planning scheduling organising or arranging tours and was only engaged by IFFCO to carry their staff/families for marketing, schools and working shifts and general shifts from residential colony to factory/factory to residence and cited several judgements published in 2006 and 2007. 5. When the case was taken up for hearing, no one appeared on behalf of the respondent. The Ld. Departmental Representative cited the judgement of CESTAT in the cas .....

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of men and material of IFFCO. Generally the vehicle will run between Phoolpur and Allahabad but sometimes it may required to go outside Allahabad also. In such cause you will arrange route permit for that destinations IFFCO will reimburse the charges for route permit when presented with monthly bills. In terms of Section 65 (113) ibid tour means a journey from one place to another irrespective of the distance between such places. We can safely adopt this for our purpose. Thus, there is no doubt .....

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