COMMISSIONER OF CENTRAL EXCISE Vs. GAYATRI ENTERPRISES

JUDGEMENT

(1.) THE relevant facts of the case, in brief, are that the respondent provided their vehicle to M/s. Vikram Woollens, Mallanpur for transporting their employees from Gwalior to Mallanpur. It has been alleged that the respondents were engaged in providing taxable service in the category of "Tour Operator Service". The Adjudicating Authority confirmed the demand of tax of Rs. 1,37,951/ - and imposed penalty of equal amount. The Commissioner (Appeals) set aside Adjudication Order. Hence, Revenue filed this appeal.

(2.) AFTER hearing both the sides and on perusal of the records, we find that the main contention of the respondent is that the vehicle in question is falling under the category of private bus under Section 76 of Motor Vehicles Act. In this connection, the ld. Counsel on behalf of the respondent drew the attention of the Bench to the copy of the Registration Certificate issued by the Motor Vehicles Department. It is also contended that the vehicle in question is granted permission under the category of "Private Service Vehicle" under Section 2(33) of the Motor Vehicles Act.

(3.) WE find that this issue has been decided by the Tribunal in the case of Commissioner of Central Excise and Customs, Vadodara -II v. Gandhi Travels reported in, 2007 (6) S.T.R. 430 (Tri. -Ahmd.) :, 2007 (002) LCX051. The relevant portion of the said decision is reproduced below: