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” ...