Tour operator service tax turns on whether the vehicle qualifies as a tourist vehicle under motor vehicle law.

Service tax liability as a tour operator depended on whether the operator used a tourist vehicle. The Tribunal applied the Motor Vehicles Act definition of a tourist vehicle and the relevant Central Motor Vehicles Rules, holding that a tourist permit is issued only for vehicles answering that description. After examining the registration particulars and permits, it found that the respondent's vehicles did not meet the requirements of a tourist vehicle. The respondent was therefore not to be treated as a tour operator on these facts, and the revenue appeal failed.

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Issues: Whether the respondent's vehicle was a tourist vehicle so as to attract liability under tour operator service.

Analysis: Liability under the service tax entry depended on the operator being engaged in operating tours in a tourist vehicle. The vehicle was examined with reference to the registration particulars and the permits relied upon, and the applicable legal test was whether it satisfied the definition of a tourist vehicle under the Motor Vehicles Act and the conditions under the Central Motor Vehicles Rules. The Tribunal followed the settled view that a tourist permit is granted only in relation to tourist vehicles, and that a vehicle not answering that description does not fall within the taxable category. On the facts found, the respondent's vehicles did not satisfy the requirements of a tourist vehicle.

Conclusion: The respondent was not liable to be treated as a tour operator on the facts of this case, and the revenue appeal failed.

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