https://www.taxtmi.com/article/detailed?id=5733 Taxability as a tour operator hinges on whether vehicles used to operate tours qualify as a tourist vehicle under the Motor Vehicles Act and Rule 128. Ordinary contract carriages that do not conform to Rule 128 specifications and are not registered as tourist vehicles fall outside the statutory definition of a tour operator; where factual findings show buses used for employee transport did not meet tourist-vehicle criteria and those findings are unchallenged, the tour-operator service classification is inapplicable. en-us Wed, 16 Jul 2014 06:06:19 +0530 Wed, 16 Jul 2014 06:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5733 Taxability as a tour operator hinges on whether vehicles used to operate tours qualify as a tourist vehicle under the Motor Vehicles Act and Rule 128. Ordinary contract carriages that do not conform to Rule 128 specifications and are not registered as tourist vehicles fall outside the statutory definition of a tour operator; where factual findings show buses used for employee transport did not meet tourist-vehicle criteria and those findings are unchallenged, the tour-operator service classification is inapplicable. Articles Service Tax Wed, 16 Jul 2014 06:06:19 +0530 https://www.taxtmi.com/article/detailed?id=5733