ORDER
P.K. Das, Member (J)
1. Heard both sides and perused the records.
2. The issue involved in this case is the tax liability on the respondents on “Tour Operator’s Service”. The respondent had given Bus on hire to M/s. Kodak India Ltd. for the purpose of transporting their employees from Gwalior to Malanpur. I find that the issue is already settled by the Tribunal in favour of the respondents in the cases mentioned as follows:
(1) CCE, Vadodara-II v. Gandhi Travels 2007 (79) RLT 774 (CESTAT-Ahmd.)
(2) Prasanna Travels Pvt. Ltd. v. CCE and ST, Pune 2007 (8) STR 34 (Tribunal-Mumbai)
(3) Shree Khurana Travels Raj Tours and Travels v. CCE, Pune 2007-TIOL-1522-CESTAT-MUM.
3. In view of the above, I do not find any justification to interfere the order of the Commissioner (Appeals). Accordingly, the appeals filed by the Revenue are rejected.
4. Order dictated & pronounced in open Court on 17.10.2007.