ARUN GUPTA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ALL these stay petitions are being disposed of by a common order as they arise out of same impugned order passed by Commissioner (Appeals) vide which the demands of Service Tax stand confirmed against the applicants as detailed below :

(2.) After hearing both sides, we find that the premises of one M/s. Hans Travels, who are running daily bus service for different places across the country was put to search. The records recovered from the said premises revealed that the applicant have given the buses owned by them to M/s. Hans Travels on rent The said buses given on rent to M/s. Hans Travels were having tourist permit.

(3.) WE find from the definition of tour operator, as appearing in Section 65(115) of the Finance Act, 1994 that the same takes into consideration the act planning, scheduling, organizing or arranging tours by any mode of transport and includes any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicle Act. Inasmuch as the buses owned by the applicant were granted the tourist vehicle permit, the lower authorities have held that they have provided the tour operator services.