TMI Blog2016 (12) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... of the this Tribunal in para 5.6, the Tribunal has confirmed that vehicle given for picnic tours, marriages, etc the activity will fall under the ambit of planning, scheduling etc therefore the demand was upheld under the category of tour operator. In view of the combined reading of Commissioner (Appeals) findings and this Tribunal's findings, we do not find any mistake occurred apparently from record. As regard the limitation, we agree that the no findings was given on the issue of limitation in this Tribunal's order - the adjudicating authority in original order held that it is undisputed fact that the activity of the appellant was not brought to the notice to the department. If this is so, department cannot be expected to take any ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the applicant. 3. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue submits that this Tribunal has passed the order after consideration of all the facts and legal issues therefore there is no apparent mistake in the order. 4. We have carefully considered the submissions made by both sides and perused the record. 5. We find that findings of this Tribunal in respect of applicant is based on the Commissioner(Appeals) order, wherein Ld. Commissioner(Appeals) has given following findings: 4. I have carefully gone through the records of the case and the submissions made by the appellants. The appellants are engaged in two activities one of hiring vehicles to fixed customers for transporting thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , scheduled or organized and would certainly fall under the category of Tour Operator Service. The receipts towards such activities are termed as 'extra trips' as narrated by Shri Ramesh Prakashlal Bhatia in his statement recorded on 01.12.2005. Therefore the service tax for such activities has been correctly confirmed by the adjudicating authority on the taxable value of ₹ 1,16,64,089/- amounting to ₹ 8,90,610 (service tax) + ₹ 9,567/- (education cess) out of the total demand of ₹ 19,54,707/-. From the above order of the Ld. Commissioner(Appeals), it can be seen that as regard the vehicle given on hire to fixed customers for transporting their employees to the office, the demand was dropped. The demand was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do so. From the above findings, it can be seen that the findings in para 5.4 flowing from the Commissioner (Appeals) order, and it is confined to those cases where vehicle was given on hire on fixed period of time for transporting the employees of the client. Therefore mentioned in para 4 is related to only those cases where Commissioner(Appeals) himself dropped the demand. As regard the findings of the this Tribunal in para 5.6, the Tribunal has confirmed that vehicle given for picnic tours, marriages, etc the activity will fall under the ambit of planning, scheduling etc therefore the demand was upheld under the category of tour operator. In view of the combined reading of Commissioner (Appeals) findings and this Tribunal's findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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