https://www.taxtmi.com/caselaws?id=244983 An assessee organising tours by hiring tourist vehicles falls within the statutory meaning of tour operator, because liability is not confined to the permit holder if the person is actually operating tours in such vehicles; the service tax demand and interest were therefore sustained. Penalties were not imposed, however, because the tax history of tour operator service, including exemption and later withdrawal, supported reasonable cause for the assessee's belief that the activity remained exempt, satisfying the statutory defence against penalty. en-us Fri, 04 Oct 2013 00:00:00 +0530 Thu, 10 Sep 2015 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244983 An assessee organising tours by hiring tourist vehicles falls within the statutory meaning of tour operator, because liability is not confined to the permit holder if the person is actually operating tours in such vehicles; the service tax demand and interest were therefore sustained. Penalties were not imposed, however, because the tax history of tour operator service, including exemption and later withdrawal, supported reasonable cause for the assessee's belief that the activity remained exempt, satisfying the statutory defence against penalty. Case-Laws Service Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244983