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2016 (8) TMI 402 - CESTAT ALLAHABAD

2016 (8) TMI 402 - CESTAT ALLAHABAD - TMI - Tour operator service demand - tourist vehicle service provided during the period April, 2001 to March, 2006 - amendment in definition of tourist vehicle by Finance Act, 2004 definition post 2004 taken into consideration Held that: - The issue for the period after 05.02.2004 is to be decided. The case law relied upon by learned departmental representative is before the amendment of definition of tour operator in the Finance Act, 2004. Therefore .....

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Appellant On merits (w.s.), for Respondent ORDER Present appeal is filed by the Revenue against Order-in-Appeal No. 6/ST/ALLD/2009 dated 16/02/2009. 2. M/s Rana Travels and Tours were providing bus for transportation of employees of M/s IFFCO between Allahabad and Phoolpur during the period from April, 2001 to March, 2006. It appeared to revenue that M/s Rana Travels and Tours have provided Tour Operator Service. Therefore, a show cause notice cum demand notice was issued to them raising a deman .....

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, he has imposed penalties under Section 76, 77 & 78 of the Finance Act, 1994. M/s Rana Travels and Tours preferred an appeal before Commissioner (Appeals) against the said Order-in-Original. Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal No. 6/ST/ALLD/2009 dated 16/02/2009 wherein he has taken into consideration the provisions of law post 05.02.2004 period and held that it is not on record that journeys were performed in the tourist vehicles and that .....

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before us wherein he has stated that the respondent were operating tour in tourist vehicles. The respondent filed their cross objections and relied upon case laws in the case of:- [i] Tamilnadu state transport Corporation Ltd v/s Commissioner of Central Excise, Chennai 2007(6) STR 322[Trib] [ii] Gatulal V. Patel V/s Commissioner of Central Excise, Vadodara-II 2007[7] STR 462[Trib.] [iii] Commissioner of Central Excise & Customs, Vadodara-II v/s Gandhi Travels 2007[6] STR 430 [Trib.] [iv] Ga .....

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