9911796707
TMI Blog2008 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... e service in the category of "Tour Operator Service". The Adjudicating Authority confirmed the demand of tax of Rs. 1,37,951/- and imposed penalty of equal amount. The Commissioner (Appeals) set aside Adjudication Order. Hence, Revenue filed this appeal. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the respondent is that the vehicle in question is falling under the category of private bus under Section 76 of Motor Vehicles Act. In this connection, the ld. Counsel on behalf of the respondent drew the attention of the Bench to the copy of the Registration Certificate issued by the Motor Vehicles Department. It is also contended that the vehicle in question is granted permission under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have categorically held that first to hold for a person to be considered a tour operator, he must be operating a tourist vehicle in terms of Section 2(43) of the Motor Vehicles Act read with Rule 128 of Central Motor Vehicle Rules. The evidence produced before the lower authorities and before us indicate that the respondent is not operating "tourist vehicles" as per Section 2(43) of Motor Vehicles Act, read with Rule 128 of Central Motor Vehicles Rules." 8. The judgement relied upon by the learned SDR in the case of Sri Pandyan Travels (supra) would in fact support the respondent's case, as correctly contended by the learned Advocate. We may reproduce the observation of the High Court, which is as under :- "inasmuch as the petitioner is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued as may be specified in such permit in accordance with the choice indicated in the application and the provisions of Sections 73, 74, 80, 81, 82, 83, 84, 85, 86 of sub-section (1) of Section 87 and Section 891 (sic) (89) shall, as for as may be, apply in relation to such permits." A plain reading of the above sub-section would indicate that tourist permit is granted to an operator if he has tourist vehicles. Hence, the tourist vehicle has to be read in line with the Section 2(43) of Motor Vehicles Act and Rule 128 of Central Motor Vehicles Rules. We have already held that the respondent's four vehicles did not answer to the description of 'tourist vehicles' 5. We agree with the findings of the Tribunal in the case of Gandhi Travels (s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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