https://www.taxtmi.com/caselaws?id=77558 Service tax on tour operator service applies only where the contract carriage answers the statutory description of a tourist vehicle under the Motor Vehicles law. The applicants argued that their vehicles were merely contract carriages and were not constructed, adapted, equipped, or maintained to meet the prescribed requirements for tourist vehicles; this position was not disputed by the Revenue. Relying on its earlier view, the Tribunal found a prima facie case for waiver of pre-deposit and granted stay of recovery pending the appeal, with recovery proceedings remaining stayed during the appeal. en-us Mon, 08 Mar 2010 00:00:00 +0530 Tue, 21 Dec 2010 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77558 Service tax on tour operator service applies only where the contract carriage answers the statutory description of a tourist vehicle under the Motor Vehicles law. The applicants argued that their vehicles were merely contract carriages and were not constructed, adapted, equipped, or maintained to meet the prescribed requirements for tourist vehicles; this position was not disputed by the Revenue. Relying on its earlier view, the Tribunal found a prima facie case for waiver of pre-deposit and granted stay of recovery pending the appeal, with recovery proceedings remaining stayed during the appeal. Case-Laws Service Tax Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77558