https://www.taxtmi.com/article/detailed?id=872 The document distinguishes tour operator services from mere transport provision, holding that vehicles must be registered and operated as tourist vehicles under the Motor Vehicles Act and Rule 128 for tour operator service tax to apply. Factual findings-whether trips are "tours", passengers are "tourists", and vehicles are used as tourist vehicles-determine taxability; routine employee, student, or local commutes typically do not qualify as tour operator services. The Supreme Court remitted the matter for fresh consideration because the High Court did not examine these factual and common sense aspects sufficiently. en-us Tue, 13 Jul 2010 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=872 The document distinguishes tour operator services from mere transport provision, holding that vehicles must be registered and operated as tourist vehicles under the Motor Vehicles Act and Rule 128 for tour operator service tax to apply. Factual findings-whether trips are "tours", passengers are "tourists", and vehicles are used as tourist vehicles-determine taxability; routine employee, student, or local commutes typically do not qualify as tour operator services. The Supreme Court remitted the matter for fresh consideration because the High Court did not examine these factual and common sense aspects sufficiently. Articles Service Tax Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=872