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

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