https://www.taxtmi.com/article/detailed?id=157 Section 65(115) ties the definition of tour operator to operation of tours in a tourist vehicle, and Rule 128 of the Central Motor Vehicles Rules prescribes the specifications a vehicle must meet to qualify as a tourist vehicle. A contract carriage permit alone, where vehicles are not registered or operated as tourist vehicles and do not conform to Rule 128, does not suffice to classify the operator as a tour operator liable to service tax. en-us Sat, 06 Sep 2008 00:00:00 +0530 Mon, 08 Sep 2008 09:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=157 Section 65(115) ties the definition of tour operator to operation of tours in a tourist vehicle, and Rule 128 of the Central Motor Vehicles Rules prescribes the specifications a vehicle must meet to qualify as a tourist vehicle. A contract carriage permit alone, where vehicles are not registered or operated as tourist vehicles and do not conform to Rule 128, does not suffice to classify the operator as a tour operator liable to service tax. Articles Service Tax Sat, 06 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=157