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Shri Alok Prakash Versus Asst. Commissioner, Central Excise & Service Tax And Another

2017 (9) TMI 797 - ALLAHABAD HIGH COURT

Tour operator Service - appellant had supplied a bus to IFFCO to carry its employees and family members from the factory premises at Phulpur to Allahabad and vice-versa - Held that: - the CESTAT was justified in holding that renting of the vehicle by the appellant-assessee to the IFFCO falls within taxable service in the category of 'tour operator' as defined under Section 65 (113) of the Finance Act, 1994 and that the appellant assessee had used 'tourist vehicle' for providing such services - d .....

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tax on his part by concealing taxable service - penalty set aside - decided in favor of assessee. - Appeal allowed - decided partly in favor of appellant. - Central Excise Appeal No. 134 of 2017 - Dated:- 6-9-2017 - Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ. For the Appellant : Suyash Agarwal For the Respondent : Krishna Agarawal,Anjana Singh ORDER Heard Sri Suyash Agarwal, learned counsel for the appellant and Ms. Anjana Singh, learned counsel for the respondent. .....

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even for other destinations occasionally as may be notified if necessary, from time to time. The appellant failed to get himself registered under the Act and to file returns in respect of the services so provided by him. The Adjudicating Authority vide order dated 13.05.2008 held that in view of the agreement between appellant and IFFCO as a 52 seater luxury bus was provided for carrying the employees of the IFFCO as aforesaid and the bus so provided is a 'contract carriage' within the .....

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a 'tour operator' as there is no involvement of 'tourist vehicle'. Accordingly, the appellant was not held liable for any service tax and the order in original was set aside. The Tribunal by the impugned order has allowed the appeal of the revenue and has set aside the order of the Commissioner (Appeals). Thus restoring that of the Adjudicating Authority. On the submissions of the parties, the following substantial questions of law arises in this appeal:- "1). Whether the C .....

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ase, the imposition of penalty by the Adjudicating Authority without assigning any reason is justifiable or not?" In respect of question No. 1, three aspects are required to be considered. First, whether the appellant is using the 'tourist vehicle' for providing the above services; Second, whether the appellant is a 'tour operator'; Third, whether the services provided by the appellant are taxable services under the Act . There is no dispute to the fact that service provided .....

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been defined under Section 65 (115) of the Act to mean any person engaged in the business of planning, scheduling or organising or arranging tours by any mode of a transport and includes any person engaged in the business of operating tours in a 'tourist vehicle' or a contract carriage by whatever name called. The appellant is engaged in the business of organising or arranging tours and the vehicle used in such a tour is a luxury bus which has been classified as a 'contract carriage .....

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the Central Motor Vehicles Rules framed under the Motor Vehicle Act. The said Rules apart from the other things provide for the structure of the vehicle, entrance and exit of the passengers, emergency exit, driver entry and exit, windscreen, rear windscreen, windows, ventilation and luggage holds at the rear or at the sides or both, of the vehicle with sufficient space and size, luggage racks, seats and seating arrangements letting etc. The luxury bus used by the appellant ex-facie meets all th .....

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