https://www.taxtmi.com/caselaws?id=253896 Tour operator service tax applies only where the vehicle actually used for operating the tour is a tourist vehicle meeting the specifications prescribed under the motor vehicle law and Rule 128 of the Central Motor Vehicles Rules. Contract carriage or stage carriage status by itself is not enough, because those are modes of operation distinct from the statutory category of tourist vehicle. The levy cannot arise automatically from a contract carriage arrangement unless the specific vehicle used satisfies the prescribed comfort and equipment standards. The matter was remanded for verification of the actual vehicles used. en-us Wed, 30 Oct 2013 00:00:00 +0530 Sun, 07 Dec 2014 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253896 Tour operator service tax applies only where the vehicle actually used for operating the tour is a tourist vehicle meeting the specifications prescribed under the motor vehicle law and Rule 128 of the Central Motor Vehicles Rules. Contract carriage or stage carriage status by itself is not enough, because those are modes of operation distinct from the statutory category of tourist vehicle. The levy cannot arise automatically from a contract carriage arrangement unless the specific vehicle used satisfies the prescribed comfort and equipment standards. The matter was remanded for verification of the actual vehicles used. Case-Laws Service Tax Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253896