https://www.taxtmi.com/caselaws?id=125 Contract carriage operators were treated as falling within the service tax net as tour operators under the Finance Act, 1994 when the vehicles were used for tours. The Court relied on the earlier Division Bench ruling that contract carriage operators were covered by the statutory definition, except for the limited category of spare buses. On that basis, the petitioner was held liable to pay service tax and the challenge to the demand failed. en-us Fri, 22 Aug 2003 00:00:00 +0530 Tue, 06 Aug 2024 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125 Contract carriage operators were treated as falling within the service tax net as tour operators under the Finance Act, 1994 when the vehicles were used for tours. The Court relied on the earlier Division Bench ruling that contract carriage operators were covered by the statutory definition, except for the limited category of spare buses. On that basis, the petitioner was held liable to pay service tax and the challenge to the demand failed. Case-Laws Service Tax Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125