Description:
The High court held that the Commissioner (Appeal) had recorded valid reasons but the Tribunal had just ignored the legal position, mainly on the ground that the cabs were not leased out by the assessee for any interval of time for use by the IOC according to its discretion and service tax was not imposable. Section 65 does not talk of a tourist permit issued under Motor Vehicle Act, but it only speaks of user of the tourist vehicle by tour operator.
Source:
1. www.tpcc.in
2.The Tax Referencer .Volume117. Issue No.3 17 January2011 Page No.129.
Our Comment:
User Of The Tourist Vehicle Is The Main Criteria For Levying Service Tax Rather Than Tourist Permits Under The Motor Vehicle Act.
