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    <title>2008 (10) TMI 370 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in dismissing the appeal filed by the Revenue challenging the classification of &#039;tour&#039; service under the definition of &#039;tour operator&#039;. The Court agreed with the Tribunal&#039;s finding that the buses operated by the respondent were not licensed as &#039;tourist vehicles&#039;, thus not meeting the criteria to be classified as a &#039;tour operator&#039;. The Court found no substantial question of law to interfere with the Tribunal&#039;s decision, ultimately affirming the Tribunal&#039;s judgment.</description>
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    <pubDate>Wed, 08 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 370 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=201852</link>
      <description>The High Court upheld the Tribunal&#039;s decision in dismissing the appeal filed by the Revenue challenging the classification of &#039;tour&#039; service under the definition of &#039;tour operator&#039;. The Court agreed with the Tribunal&#039;s finding that the buses operated by the respondent were not licensed as &#039;tourist vehicles&#039;, thus not meeting the criteria to be classified as a &#039;tour operator&#039;. The Court found no substantial question of law to interfere with the Tribunal&#039;s decision, ultimately affirming the Tribunal&#039;s judgment.</description>
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      <pubDate>Wed, 08 Oct 2008 00:00:00 +0530</pubDate>
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