A. SUTHANTHER ASSUMTHA Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) VIDE Final Order Nos. 1106, 1107, 1108/10, dated 21 -10 -10 [2011 (11) S.T.R. 380 (Tribunal)], the Tribunal had remitted the cases for verification as to whether tourist vehicles operated by the Assessees conform to the definition of "tourist vehicle" as per Section 2(43) of the Motor Vehicles Act read with Rule 128 of the Motor Vehicle Rules, and also to verify as to whether the Assessees are in possession of the permits issued under Section 88(9) of the Motor Vehicles Act.

(2.) Ld. counsel for the Assessees prays that the remand order may be modified as open remand to consider afresh the issue of limitation and extension of protection in terms of Section 80 of the Finance Act, 1994. We accede to the prayer by allowing the applications by converting the remand order already passed into one of open remand for consideration also on the aspect of limitation and as to whether protection under Section 80 of the Finance Act, 1994 can be extended to the Assessees. Applications are thus allowed in the above terms.

(3.) ROM applications are allowed.