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2015 (7) TMI 1135 - CESTAT AHMEDABAD

2015 (7) TMI 1135 - CESTAT AHMEDABAD - 2016 (44) S.T.R. 270 (Tri. - Ahmd.) - Demand alongwith interest and penalties - Tour Operator services - whether three vehicles would fall within the meaning and scope of Tourist Vehicles, under Section 65 (114) of the Act, 1994 or not - Held that:- the Commissioner (Appeals) after examining the Contract Carriage Permit observed that the said three vehicles were permitted as contract carriage under Gujarat Motor Vehicle Rules, 1989 and are not covered under .....

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wned by the Respondent held as not covered under Tourist Vehicles as per certificate from the transport authority produced before the Commissioner (Appeals). It has been observed that the Tourist Vehicles has to be read in the line and provisions of the Motor Vehicle Act and Rules thereunder. - Decided against the Revenue - Appeal No.: ST/74/2007 - Final Order No. A/11136/2015-WZB/AHD - Dated:- 28-7-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) And Mr. P.M. Saleem, Hon'ble Member (Techn .....

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ith interest and imposed penalties for the period from April 2000 to June 2004, for the services provided under the category of Tour Operator, under Section 66 of the Finance Act, 1994. The Commissioner (Appeals) set-aside the adjudication order to the extent of three vehicles would not fall within the meaning and scope of Tourist Vehicles, under Section 65 (114) of the Act, 1994. Therefore, the services provided by the Respondent to M/s. JCT Electronics in the subject contracts by utilzing the .....

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