https://www.taxtmi.com/caselaws?id=203515 Service tax liability on transport operators depended on whether the vehicles used were tourist vehicles within the meaning of the Motor Vehicles Act and whether the assessees held the permits contemplated by section 88(9). The adjudication had not recorded a finding on this foundational question and had instead treated unmet specifications as irrelevant to the vehicle's character, which was insufficient to determine tax liability. The impugned order was therefore set aside and the matter remitted for fresh verification of the vehicle status and permits before a revised decision. en-us Thu, 21 Oct 2010 00:00:00 +0530 Fri, 17 May 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203515 Service tax liability on transport operators depended on whether the vehicles used were tourist vehicles within the meaning of the Motor Vehicles Act and whether the assessees held the permits contemplated by section 88(9). The adjudication had not recorded a finding on this foundational question and had instead treated unmet specifications as irrelevant to the vehicle's character, which was insufficient to determine tax liability. The impugned order was therefore set aside and the matter remitted for fresh verification of the vehicle status and permits before a revised decision. Case-Laws Service Tax Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203515