Tourist vehicle specifications govern tour operator service liability; non-conforming buses keep the levy in place.

Tour operator service applies only where the vehicles meet the definition and specifications of a tourist vehicle under Section 2(43) of the Motor Vehicles Act read with Rule 128 of the Central Motor Vehicles Rules. On remand, the Commissioner found that the buses did not conform to those specifications, and that finding was consistent with the Tribunal's view in a connected batch of appeals. As the vehicles failed the Rule 128 test, the levy under tour operator service was not displaced and the Revenue's appeal failed.

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Issues: Whether the vehicles operated by the assessee satisfied the definition and specifications of a tourist vehicle so as to fall within the taxable category of tour operator service.

Analysis: The appeal concerned the earlier remand direction requiring examination of whether the vehicles answered the definition of tourist vehicle under Section 2(43) of the Motor Vehicles Act read with Rule 128 of the Central Motor Vehicles Rules. The Tribunal noted that in a connected batch of appeals it had already held that coverage under tour operator service depends on the vehicles meeting the specifications of a tourist vehicle under Rule 128. It also recorded that the Commissioner had found, on remand, that the buses did not conform to those specifications.

Conclusion: The vehicles did not satisfy the requirements of Rule 128, so the levy under tour operator service was not displaced and the Revenue's appeal failed.

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