https://www.taxtmi.com/caselaws?id=250904 Supplying buses or mini-buses under contract for point-to-point transport of school children, staff and family members was treated as Tour Operator Service under the service tax law, following earlier Tribunal rulings on similar facts. The exclusive deployment of vehicles for agreed carriage and remuneration brought the activity within the taxable category. The failure to obtain registration, file returns, or pay service tax during the relevant period also supported suppression and non-compliance. The appellate relief was set aside and the Revenue's demands, interest, and penalties were restored. en-us Fri, 01 Aug 2014 00:00:00 +0530 Thu, 28 Aug 2014 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250904 Supplying buses or mini-buses under contract for point-to-point transport of school children, staff and family members was treated as Tour Operator Service under the service tax law, following earlier Tribunal rulings on similar facts. The exclusive deployment of vehicles for agreed carriage and remuneration brought the activity within the taxable category. The failure to obtain registration, file returns, or pay service tax during the relevant period also supported suppression and non-compliance. The appellate relief was set aside and the Revenue's demands, interest, and penalties were restored. Case-Laws Service Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250904