https://www.taxtmi.com/caselaws?id=247989 Operation of tours in ordinary contract carriages was not covered by the charging definition of "tour operator" because the statutory scheme applied only where the operator used a tourist vehicle within the meaning of the Motor Vehicles Act and the prescribed rules. The buses in question were ordinary buses, were not registered as tourist vehicles, and did not meet the Rule 128 specifications for such vehicles. On that basis, the activity fell outside the scope of tour operator's service under the Finance Act, 1994, and the service tax demand was not sustainable. en-us Wed, 22 Jan 2014 00:00:00 +0530 Tue, 15 Jul 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247989 Operation of tours in ordinary contract carriages was not covered by the charging definition of "tour operator" because the statutory scheme applied only where the operator used a tourist vehicle within the meaning of the Motor Vehicles Act and the prescribed rules. The buses in question were ordinary buses, were not registered as tourist vehicles, and did not meet the Rule 128 specifications for such vehicles. On that basis, the activity fell outside the scope of tour operator's service under the Finance Act, 1994, and the service tax demand was not sustainable. Case-Laws Service Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247989