(1.) THIS appeal is directed against Order -in -Appeal dated 24 -2 -2004.
(2.) THE issue involved in this case is, whether the appellant was providing services of tour operator. It is not disputed that the appellant was hiring out the buses to various companies for transporting their personnel from their residence to the factory and also to schools for transporting students to the school. It is the contention of the Revenue that these buses being in the nature of contract carriage covered by the definition of tour operators.
(3.) CONSIDERED the submissions made by both sides and perused the record. It is seen from the record that the appellant had produced certificate issued by the Regional Transport Officer, Vadodara to indicate that the buses operated by the appellant were not licenced as tourist vehicles. There is no contrary evidence produced by the Revenue. The issue involved in this case is squarely covered by the judgment and order of the Tribunal in the case of CCE&C, Vadodara v. Gandhi Travels, as reported at 2007 (6) S.T.R. 430 (T) = 2007 (79) RLT 774.