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M/s. Maharashtra State Road Transport Corporation Versus Commissioner of Central Excise, Kolhapur

2016 (4) TMI 66 - CESTAT MUMBAI

Classification - Providing buses for hire to various agencies/persons on contract basis - Adjudicating Auhority classified the services under the category of Rent-a-Cab service but Commissioner (Appeals) covered it under the category of Tour Operator .....

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e journeys are organized or arranged for use by an educational body. As the appellants have submitted details wherein it is very clear that the vehicles were hired by schools and colleges for trips and this finding has not been controverted by Revenu .....

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ssistant Commissioner For the Respondent : Shri P.B. Kadam, Advocate ORDER PER : P.S. PRUTHI These appeals are filed by the Revenue against the Order-in-Appeal dt. 18.8.2010 passed by Commissioner (Appeals), Pune-II. 2. The facts are that the appella .....

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of the Finance Act. Two demands of ₹ 6,29,689/- and ₹ 20,10,388/- both for the periods 7th June to March 2009 in respect of Sindhudurg Division and Ratnagiri Division respectively were confirmed by the Adjudicating Authority. Penalties we .....

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tours and would fall within the ambit of services of a tour operator. The Commissioner (Appeals) then goes on to say that the services have been performed in respect of educational trips of schools which are excluded from the purview of the tour ope .....

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facts and submissions made by both sides. At the outset, we find that the grounds of appeal have totally ignored the main finding of the Commissioner that tour operator service and Rent-a-Cab service are exempted if the journeys are organized or arra .....

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arry more than twelve passengers, excluding the driver, for hire or reward: Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in subclause (iii) which is rented for use by an educational body imparting skill or kno .....

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