https://www.taxtmi.com/caselaws?id=203301 Liability as a tour operator arises only where tours are operated in a tourist vehicle covered by the requisite permit under the Motor Vehicles Act and rules. On the facts found, the vehicles used by the respondent were outside the statutory definition of tourist vehicle, supported by the transport authority certificate, and the Revenue produced no contrary evidence to dislodge that finding. Reliance on only one clause of Rule 128 could not override the statutory requirement. The activity was therefore not taxable as tour operator service, and the service tax demand and penalty were not sustainable. en-us Tue, 13 Jul 2010 00:00:00 +0530 Wed, 15 Jun 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203301 Liability as a tour operator arises only where tours are operated in a tourist vehicle covered by the requisite permit under the Motor Vehicles Act and rules. On the facts found, the vehicles used by the respondent were outside the statutory definition of tourist vehicle, supported by the transport authority certificate, and the Revenue produced no contrary evidence to dislodge that finding. Reliance on only one clause of Rule 128 could not override the statutory requirement. The activity was therefore not taxable as tour operator service, and the service tax demand and penalty were not sustainable. Case-Laws Service Tax Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203301