https://www.taxtmi.com/caselaws?id=254490 The Tribunal found that buses supplied for marriage parties, pilgrimages and employee transport did not, on the available record, amount to tour operator service because the appellant was only hiring out buses and was not shown to be planning, scheduling, organizing or arranging tours. Relying on an earlier Tribunal ruling on similar facts, it treated mere vehicle rental as insufficient to attract the levy. On that basis, it accepted that a prima facie case existed for complete waiver of predeposit and for stay of recovery during the appeal. en-us Mon, 15 Sep 2014 00:00:00 +0530 Tue, 23 Dec 2014 08:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254490 The Tribunal found that buses supplied for marriage parties, pilgrimages and employee transport did not, on the available record, amount to tour operator service because the appellant was only hiring out buses and was not shown to be planning, scheduling, organizing or arranging tours. Relying on an earlier Tribunal ruling on similar facts, it treated mere vehicle rental as insufficient to attract the levy. On that basis, it accepted that a prima facie case existed for complete waiver of predeposit and for stay of recovery during the appeal. Case-Laws Service Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254490