1. The applicant herein is engaged in transporting employees of M/s.
Rane TRW Steering Systems Ltd., from various places to their factory and back. The applicant has been engaged by M/s. Rane TRW Steering Systems Ltd., on contract basis for the above service. In the impugned order the Commissioner (Appeals) has sustained the demand for Rs. 1,33,994/- and penalties imposed under Section 76, 77, 78 of the Finance Act, 1994. The Commissioner also sustained the demand of interest under Section 75 of the Finance Act, 1994. The lower authorities have found that the applicant had rendered the tour operator's service during the period 10.09.2004 to 31.12.2005.
2. During the material period, the service rendered by the appellant is found to have been covered by the definition contained in Clause 115 of Sec 65 of the Finance Act, 94 as of tour operator. 'Tour operator' is defined as 'any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or rules made there under'. It is submitted that the appellant does not organize tours as envisaged in the case of a tour operator and that he does not transport passengers in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or rules made there under.
3. I find that the lower authorities have not entered a finding in their respective orders that the appellants operate tourist vehicles covered by a permit granted under the Motor Vehicles Act, 1988.
4. The Ld. SDR does not contradict this submission. In the circumstances, there shall be waiver of predeposit and stay of recovery of the service tax demanded till final disposal of the appeal.