9911796707
TMI Blog2008 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... j Mutreja, Advocate for the appellants, Shri B.K. Sankhla, SDR, Departmental Representative, for the respondent [Order per S.S. Kang, Vice President] - Heard both sides. Since common issue involved in both these appeals, they are being taken up together. 2. Appellants filed these appeals against impugned orders whereby demand of service tax was confirmed by treating the appellants as provider o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd maintained in accordance with such specifications as may be prescribed in this behalf. Contention is that they are having contract carriage permit and not tourist permit and are not liable to pay service tax as tour operator. The appellants relied upon following decisions of the Tribunal:- (i) CCE & C, Vadodara-II vs. Gandhi Travels - 2007 (6) SRT 430 (Tri.-Ahmd.); (ii) Gatulal V. Patel vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Secty. Federn. Of Bus Operators Assn. of Tamilnadu vs. UOI, reported in 2001 (134) ELT 618 and the decision of the Tribunal in the case of Pandit Motor Service vs. CCE, Jaipur, reported in 2007 (8) STR 344 (Tri.-Del.). 6. We have gone through the decision in the case of Pandit Motor Service (supra), relied upon by the Revenue. In that case the assessee had tourist permit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rule 128 of the Motor Vehicles Rules, which provides the conditions for a tourist vehicle other than motor cabs, maxi-cab, camper's van, house trailer which a tourist vehicle shall conform to. Number of specifications are given in that rule in respect of dimensions, structure, door arrangement, ventilation, luggage space, seating arrangement, painting and furnishing, lighting, fitting and access ..... X X X X Extracts X X X X X X X X Extracts X X X X
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