Whether ‘contract carriage’ manufactured according to specifications is ‘tourist vehicle’ and whether services provided by the assessee under ‘contract carriage’ makes the assessee a ‘Tour Operator’

IN THE SUPREME COURT OF INDIA

CIVIL APPEAL NO. 41 OF 2010

COMMISSIONER OF CENTRAL EXCISE, VADODARA

Vs

GANDHI TRAVELS

S H Kapadia and Aftab Alam , JJ

Dated : January 6, 2010

‘Appeal allowed.

JUDGEMENT

Leave granted.

2. None appears for the respondent, though served.

3. In this matter, the issue which arises for determination is whether “contract carriage” manufactured according to specifications is “tourist vehicle” and whether services provided by the assessee under “contract carriage” makes assessee a “tour operator” under Section 65(115) of the Finance Act, 1994. In our view, this question is important. It has wide implication on the revenues. We find from the impugned judgement that there is no discussion on this point.

4. In the circumstances, the impugned judgement is set aside and the matter is remitted to the High Court for de novo consideration in accordance with law.

5. Civil appeal is allowed accordingly.

NF