https://www.taxtmi.com/caselaws?id=203022 Service tax liability for spare bus permit holders depended on whether the vehicles answered the statutory definitions of tourist vehicle, stage carriage or contract carriage under the Motor Vehicles Act and the Central Motor Vehicles Rules. The Madras HC held that the authority had to examine that factual and legal distinction on merits and could not proceed on an assumption of liability merely because earlier writ petitions had been dismissed. The Court also accepted that the challenge was not barred by alternative remedy in the circumstances, given the alleged breach of natural justice and prolonged pendency. The impugned notices and demand orders were therefore unsustainable, though fresh proceedings could be taken after proper notice and hearing. en-us Tue, 12 Apr 2011 00:00:00 +0530 Fri, 17 Jan 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203022 Service tax liability for spare bus permit holders depended on whether the vehicles answered the statutory definitions of tourist vehicle, stage carriage or contract carriage under the Motor Vehicles Act and the Central Motor Vehicles Rules. The Madras HC held that the authority had to examine that factual and legal distinction on merits and could not proceed on an assumption of liability merely because earlier writ petitions had been dismissed. The Court also accepted that the challenge was not barred by alternative remedy in the circumstances, given the alleged breach of natural justice and prolonged pendency. The impugned notices and demand orders were therefore unsustainable, though fresh proceedings could be taken after proper notice and hearing. Case-Laws Service Tax Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203022