https://www.taxtmi.com/caselaws?id=76279 Transporting staff between their residences and the factory in a contract carriage was not taxable as tour operator service. For the earlier period, the definition applied only to operating tours in a tourist vehicle under the Motor Vehicles Act, and the activity did not involve such vehicles or the business of planning, scheduling, organising or arranging tours. For the later period, although the definition expanded to include contract carriage in certain circumstances, the record still showed only employee transport and no use of tourist vehicles for the impugned service. The demand and penalties were therefore unsustainable. en-us Fri, 20 Nov 2009 00:00:00 +0530 Wed, 29 Jun 2016 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76279 Transporting staff between their residences and the factory in a contract carriage was not taxable as tour operator service. For the earlier period, the definition applied only to operating tours in a tourist vehicle under the Motor Vehicles Act, and the activity did not involve such vehicles or the business of planning, scheduling, organising or arranging tours. For the later period, although the definition expanded to include contract carriage in certain circumstances, the record still showed only employee transport and no use of tourist vehicles for the impugned service. The demand and penalties were therefore unsustainable. Case-Laws Service Tax Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76279