https://www.taxtmi.com/caselaws?id=75210 Service tax demand on contract carriages operating on inter-State and intra-State routes was set aside because the buses were treated as not requiring a separate licence and not falling within the definition of a tourist vehicle under Section 2(43) of the Motor Vehicles Act and Rule 128 of the Central Motor Vehicles Rules. In stay proceedings, the Tribunal held that the Revenue had not established a prima facie case to interfere with the appellate order. The request for stay was therefore rejected. en-us Tue, 15 Sep 2009 00:00:00 +0530 Tue, 30 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75210 Service tax demand on contract carriages operating on inter-State and intra-State routes was set aside because the buses were treated as not requiring a separate licence and not falling within the definition of a tourist vehicle under Section 2(43) of the Motor Vehicles Act and Rule 128 of the Central Motor Vehicles Rules. In stay proceedings, the Tribunal held that the Revenue had not established a prima facie case to interfere with the appellate order. The request for stay was therefore rejected. Case-Laws Service Tax Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75210