TMI Blog2008 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case Secy. Federn. Of Bus-Operators Assn. of T.N. vs. UOI and Tribunal as the appellants are not having tourist permit, they are not liable to service tax as provider of tour operator. Impugned orders are set aside and appeals are allowed. - 356 & 362 OF 2006 - ST/277-278/2008-(PB) - Dated:- 20-6-2008 - S.S. Kang, Vice President, and Rakesh Kumar, Member (Technical) Shri Hans Raj Mut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they do not have any tourist permit. Contention of the appellants is that as per definition of tour operator during the period in dispute means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act or the Rules made thereunder. Tourist vehicle as per Motor Vehicle Act means a contract carriage constructed or adapted and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with such specifications as may be prescribed in this behalf. Contention is that permit is only issued in case vehicle is adapted or constructed as per Motor Vehicle Act and rules. Contention of Revenue is that as the appellants are having contract carriage permit, therefore, presumption is that it is tourist vehicle and they are liable to pay service tax. Revenue relied upon the decision of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) relied upon by the Revenue held that in case vehicle having permit of contract carriage then it is not covered under tourist vehicle. Hon'ble High Court held as under:- "14. At this juncture, it will be seen that as per Section 2(43) of the Motor Vehicles Act, the Motor Vehicles Rules specifically provide the conditions for a vehicle being recognized as 'tourist vehicle' under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act is that he must be engaged in the business of operating tours in a 'tourist vehicle' in terms of Section 2(43) of the Motor Vehicle Act and in no other type of vehicle and, therefore, necessarily such vehicle must conform to the conditions prescribed under Rule 128 of the Central Motor Vehicles Rules." The same view has been taken by the Tribunal in other cases relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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