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2016 (8) TMI 185 - CESTAT CHENNAI

2016 (8) TMI 185 - CESTAT CHENNAI - 2016 (45) S.T.R. 299 (Tri. - 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 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 de .....

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Dated:- 9-6-2016 - Shri D.N. Panda, Judicial Member and Shri B. Ravichandran, 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 negated by Revenue holding that the appellant provided Rent-a-Cab Service. The fact governing the service was explained stating that the vehicle was hired out to third person for .....

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