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M/s. Sri Aurobindo Autocare Services Versus Commissioner of Central Excise, Pondicherry

2016 (8) TMI 185 - CESTAT CHENNAI

Classification - tour operator service or Rent-a-Cab Service - denial of refund - vehicle was hired out to third person for the purpose of his journey - Held that:- Appellant failed to show presence of any of ingredients of section 65 (78) of the Fin .....

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tor Vehicle Law. - 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 .....

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, Technical Member For the Appellant ShriDerrick Sam, Adv. For the Respondent Shri B. Balamurugan, AC (AR) ORDER In this appeal, appellant s prayer is to entertain the refund holding that the appellant provided Tour Operators Service, which was negat .....

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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 o .....

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ugh the definition of Tour Operators Service came to the conclusion that the service of the appellant did not satisfy the tour when day-to-day Passenger Transport Service was provided by the appellant on hire of the vehicle. 3. Heard both sides and p .....

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