https://www.taxtmi.com/caselaws?id=241250 A person merely renting out buses, without evidence of planning, scheduling, organising or arranging tours, cannot be classified as a tour operator for service tax purposes. The relevant definition of tour operator also changed during the period in question: for the earlier period, liability attached to operating tours in a tourist vehicle covered by a permit under the Motor Vehicles Act, 1988; for the later period, it extended to persons planning or arranging tours by any mode of transport. On the record, the assessee only hired out vehicles, so the department's taxable classification was not made out. The service tax demand and penalties were therefore unsustainable. en-us Wed, 10 Apr 2013 00:00:00 +0530 Tue, 11 Feb 2014 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241250 A person merely renting out buses, without evidence of planning, scheduling, organising or arranging tours, cannot be classified as a tour operator for service tax purposes. The relevant definition of tour operator also changed during the period in question: for the earlier period, liability attached to operating tours in a tourist vehicle covered by a permit under the Motor Vehicles Act, 1988; for the later period, it extended to persons planning or arranging tours by any mode of transport. On the record, the assessee only hired out vehicles, so the department's taxable classification was not made out. The service tax demand and penalties were therefore unsustainable. Case-Laws Service Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241250