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of <h1>Supreme Court Rules on 'Contract Carriage' vs. 'Tourist Vehicle' in Tax Case</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, VADODARA Versus GANDHI TRAVELS</h3> The Supreme Court allowed the civil appeal, finding the issue of whether 'contract carriage' constitutes a 'tourist vehicle' and the provider being a ... Tour Operator Services – Contract carriage – in this case Supreme Court held that impugned judgment is set aside and the matter is remitted to the High Court for tie novo consideration in accordance with law. Civil appeal is allowed accordingly. The Supreme Court granted leave in a case regarding whether 'contract carriage' qualifies as a 'tourist vehicle' and if the service provided under it makes the assessee a 'tour operator' under Section 65(115) of the Finance Act, 1994. The court found the issue important with wide revenue implications and remitted the matter back to the High Court for fresh consideration. Civil appeal was allowed.
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