Liability to pay service tax on spare buses having spare bus permits

Carriages which run under public transport system fall under category of stage carriages where passengers have a right to board or alight according to their choice and convenience and pay fares for the journey individually, do not fall under definition of ‘tourist vehicle’ under Section 2(43) of the Motor Vehicles Act. The learned Senior standing counsel placed reliance on the Judgement of this Court, delivered by his Lordship Mr.Justice P.Sathasivam as he then was in Sri Pandyan Travels vs. Commissioner of Central Excise Chennai-II, 2004 (1) 163 ELT 409 (Madras) = (2003-IST-03-HC-MAD-...