COMMISSIONER OF CENTRAL EXCISE Vs. GANDHI TRAVELS

JUDGEMENT

(1.) APPLICATION is filed by Revenue seeking stay of the order of the Commissioner (Appeals) holding that the vehicle in question has not been employed as a tourist vehicle. The vehicle is used as a contractor, as submitted by the Ld. Advocate for the Respondents.

(2.) THE Ld. D.R. relies upon the decision in Sri Pandyan Travels v. CCE Chennai II wherein the High Court has held that contract carriage vehicles and the use therein, since the vehicle is not a tourist vehicle, service tax not payable, was not upheld and Service Tax under Section 65 (115) of Finance Act, 1994.

(3.) THE ld. Advocate relies upon Division Bench decision of the Madras High Court in the case of Secy. Federn. of Bus -Operators Assn. of T.N. v. Union of India.