https://www.taxtmi.com/caselaws?id=218236 Tour operator service was not attracted for buses supplied under the bus reservation agreement before 10.09.2004 because the vehicles were not tourist vehicles and the provider did not hold tourist permits; the pre-10.09.2004 demand was therefore unsustainable. For the post-10.09.2004 period, tax could not be demanded again on ITDC-linked supplies where service tax had already been discharged on the same activity, but the reservation of buses to other commercial concerns and schools remained taxable for the normal period. As the dispute was interpretational, penalty was waived. en-us Tue, 22 May 2012 00:00:00 +0530 Wed, 15 May 2013 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218236 Tour operator service was not attracted for buses supplied under the bus reservation agreement before 10.09.2004 because the vehicles were not tourist vehicles and the provider did not hold tourist permits; the pre-10.09.2004 demand was therefore unsustainable. For the post-10.09.2004 period, tax could not be demanded again on ITDC-linked supplies where service tax had already been discharged on the same activity, but the reservation of buses to other commercial concerns and schools remained taxable for the normal period. As the dispute was interpretational, penalty was waived. Case-Laws Service Tax Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218236