2016 (8) TMI 185

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..... 65 (78) of the Finance Act, 1994 to call it as a tour operator. The essential requirement of that section is that there should be tour and the tour relates to the defined origin and defined destination and such tour is by a vehicle covered by a permit granted under Motor Vehicle Law. There was no tour actually conducted by the appellant in the present case. Neither the appellant adduced evid .....

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..... ird person for the purpose of his journey. That journey was a tour when that has taken the passenger from one place to another. The appellant being a tour operator registered with the motor vehicle authority, it should not be denied the status of the tour operator and the service of tour operator provided cannot be classified as provider of Rent-a-Cab Service to deny the refund. 2. Revenue .....

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..... granted under Motor Vehicle Law. 5. There was no tour actually conducted by the appellant in the present case. Neither the appellant adduced evidence in that regard nor also any of the circumstantial evidence could demonstrate in its favour to treat the appellant as a tour operator. 6. In absence of appropriate evidence, appellant s claim fails on the plea of classification as tour operat .....

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