COMMISSIONER OF C. EX. Vs. GANDHI TRAVELS

JUDGEMENT

(1.) THE Commissioner of Central Excise, Vadodara II, has filed this Tax Appeal under Section 35 -G of the Central Excise Act, 1944 read with Section 83 of the Service Tax Act (sic) (Finance Act, 1994), proposing to formulate the following substantial questions of law:

(2.) HEARD Mr. Harin P. Raval, learned Assistant Solicitor General for the appellant and perused the orders passed by the authorities below. Since the adjudicating authority as well as the appellate authorities have discussed the entire issue with regard to four vehicles in respect of which services provided by the respondent to M/s. IPCL & M/s. IFFCO in the subject contracts by utilising any of the said four vehicles and since finding is given by the appellate authorities that they do not fall within the meaning of 'Tour Operator', we do not expand the scope of the present proceedings and we do not express any opinion as to whether the contract carriage vehicles would fall within the meaning of Tour Operator. Looking to the facts and circumstances of the case and looking to the finding arrived at by the appellate authorities, we are of the view that no substantial questions of law arises out of the order of the Tribunal.