V.S. SIRPURKAR, J.

This judgment shall dispose of the writ petitions mentioned above. In the said writ petitions, the petitioners have challenged the notices sent to them by the Deputy Commissioner of Central Excise, Service Tax Cell. Practically, in all the petitions such notices have been challenged.

2.By the said notice, the concerned authority has treated the noticees as the "tour operators" and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994

3.The petitioners in these petitions can be classified in the following categories:

(I)Petitioners who are "Stage Carriage Operators" owning a "spare bus" covered under a "spare bus permit" as per Section 72(2) (xvii) of the Motor Vehicles Act, 1988.

(II)Petitioners who are "Contract Carriage Operators", owning the vehicles covered under Section 74 of the Motor Vehicles Act, 1988.

(III)Petitioners who are the owners of the "Maxi Cabs or Taxis" and having a permit under Section 74 of the Motor Vehicles Act, 1988.

4.Though we are disposing of all the writ petitions, where the petitioners are treated as "tour operators" under Section 65(52) of the Finance Act and/or "ren