https://www.taxtmi.com/caselaws?id=213140 Service tax classification of transport arrangements turns on the contract and the actual control of vehicles. Transporting ONGC personnel in buses or vehicles used only for conveyance between specified points did not satisfy the statutory description of tourist vehicles, so tour operator service was not made out. On the other hand, a continuing arrangement with fixed charges, mileage adjustment, duty hours, maintenance, fuel and replacement obligations indicated that the vehicles were placed at ONGC's disposal under a rent-a-cab model, and the contract label was not decisive. On limitation, disclosure in returns and bona fide conduct were relevant to extended-period exposure, while penalty depended on the sustainability of the demand. en-us Tue, 20 Mar 2012 00:00:00 +0530 Tue, 24 Nov 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213140 Service tax classification of transport arrangements turns on the contract and the actual control of vehicles. Transporting ONGC personnel in buses or vehicles used only for conveyance between specified points did not satisfy the statutory description of tourist vehicles, so tour operator service was not made out. On the other hand, a continuing arrangement with fixed charges, mileage adjustment, duty hours, maintenance, fuel and replacement obligations indicated that the vehicles were placed at ONGC's disposal under a rent-a-cab model, and the contract label was not decisive. On limitation, disclosure in returns and bona fide conduct were relevant to extended-period exposure, while penalty depended on the sustainability of the demand. Case-Laws Service Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213140