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2016 (3) TMI 13 - CESTAT NEW DELHI

2016 (3) TMI 13 - CESTAT NEW DELHI - 2016 (41) S.T.R. 477 (Tri. - Del.) - 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 perio .....

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& Travels Vs. CCE Noida [2014 (1) TMI 44 - CESTAT NEW DELHI] wherein it was 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:- 2 .....

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alties under Sections 75, 76, 77 and 78 of the Finance Act, 1994 on the ground 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 .....

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definition of tour operator. 4. In its cross objections, the respondent contended 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. Th .....

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of 52 sealer luxury bus model 1999. This will be used for transportation 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 .....

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n the cross-objections cited the judgements of Tamil Nadu State Transport Corporation Vs. CCE, Chennai [2006 (12) LCX 0152], Gayatri Enterprises Vs.2007 (01) LCX 0177] and Gautulal V. Patel Vs. CCE, Vadodara-II [2007 (05) LCX 013]. The CESTAT judgements in the cases of Tamil Nadu State Transport Corporation Vs. CCE, Chennai was delivered by a Single Member Bench and the judgement of Gayartri Enterprises is a judgement of Commissioner (Appeals). and therefore we are not going into the facts of th .....

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