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Commissioner of Central Excise & S.T., Vadodara Versus M/s. Rajan Travels

2015 (7) TMI 1135 - CESTAT AHMEDABAD

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 exami .....

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he Motor Vehicle Act, 1988 read with Rule 82 to 85 and 128 of the Central Motor Vehicle Rules, 1988. In view of that, Commissioner (Appeals) held that demand of service tax in respect of said three vehicles would not sustain. The Tribunal, on the ide .....

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ificate 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 - A .....

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: Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals). 2. None appears on behalf of the Respondent. There is no application for adjournment. Hence, we proceed to take up the appeal for disposal. 3. After hearing th .....

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4, 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 To .....

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demand of service tax in remaining vehicles, the matter was remanded to the adjudicating authority to ascertain the fact position in respect of the said vehicles and to pass order. 4. On perusal of the impugned order, we find that the Commissioner (A .....

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