https://www.taxtmi.com/caselaws?id=206111 Tour operator service tax under the pre-10.09.2004 entry applied only to tours operated in tourist vehicles. Where the transport authority certified buses as contract carriages and not tourist vehicles, because they did not meet Rule 128 specifications, the vehicles fell outside the statutory definition. That certificate was treated as decisive of vehicle status, and the Revenue did not dispute the legal position that the earlier entry was confined to tourist vehicles. Service tax was therefore not payable on that basis, and the demand set aside by the lower authority was sustained. en-us Fri, 18 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206111 Tour operator service tax under the pre-10.09.2004 entry applied only to tours operated in tourist vehicles. Where the transport authority certified buses as contract carriages and not tourist vehicles, because they did not meet Rule 128 specifications, the vehicles fell outside the statutory definition. That certificate was treated as decisive of vehicle status, and the Revenue did not dispute the legal position that the earlier entry was confined to tourist vehicles. Service tax was therefore not payable on that basis, and the demand set aside by the lower authority was sustained. Case-Laws Service Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206111