TMI Blog2008 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri M. Veeraiyan, Member (T) and P.K. Das Member (J) S hri S.K. Agarwal, Consultant, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per: P.K. Das, Member (J)]. - The relevant facts of the case, in brief, are that the respondent provided their vehicle to M/s. Vikram Woollens, Mallanpur for transporting their employees from Gwalior to Mallanpur. It has been alleged that the respondents were engaged in providing taxable 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, no hesitation first to hold that the first and foremost condition for a person to be held as "tour operator" within the meaning of Section 65(52) of 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 Vehicles 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." Their Lordships 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 produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with Section 82. The provisions of Section 88(9) of the Motor Vehicles Act reads as under: "9 Notwithstanding anything contained in sub-section (1) but subject to any rules that may be made by the Central Government under sub-section (14), any State Transport Authority may, for the purpose of promoting tourism, grant permits in respect of tourist vehicles valid for the whole of India, or in such contiguous States not being less than three in number including the State in which the permit is issued 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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