https://www.taxtmi.com/caselaws?id=201381 Liability to service tax as a tour operator arises only where the operator uses a vehicle that satisfies the statutory definition of a tourist vehicle and actually operates tours within the defined service. Mere possession of a contract carriage permit is not enough, because the permit alone does not establish that the vehicle falls within the tour operator category under the Motor Vehicles Act-based scheme. The Tribunal followed earlier consistent decisions and accepted that the Revenue had not shown any infirmity in the finding that the vehicles were not proved to be tourist vehicles. On that basis, the demand was held unsustainable. en-us Thu, 15 Jul 2010 00:00:00 +0530 Sat, 30 Aug 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201381 Liability to service tax as a tour operator arises only where the operator uses a vehicle that satisfies the statutory definition of a tourist vehicle and actually operates tours within the defined service. Mere possession of a contract carriage permit is not enough, because the permit alone does not establish that the vehicle falls within the tour operator category under the Motor Vehicles Act-based scheme. The Tribunal followed earlier consistent decisions and accepted that the Revenue had not shown any infirmity in the finding that the vehicles were not proved to be tourist vehicles. On that basis, the demand was held unsustainable. Case-Laws Service Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201381