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2016 (4) TMI 66 - CESTAT MUMBAI

2016 (4) TMI 66 - CESTAT MUMBAI - 2016 (42) S.T.R. 32 (Tri. - 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 service as the services have been performed in respect of educational trips of schools - Held that:- the grounds of appeal have totally ignored the main finding of the Commissio .....

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MESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri Ahok B. Kulgod, Assistant 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 appellants were engaged in providing buses for hire to various agencies/persons on contract basis. The adjudicating authority held that service tax is payable on the services provided u .....

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efined under Section 65(115) as the vehicles were engaged in undertaking 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 operator service. Revenue has filed (Appeals) against this order of Commissioner (Appeals) on the ground that the Commissioner (Appeals) has not explained how the services are cover .....

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