https://www.taxtmi.com/caselaws?id=467 A service tax demand and penalty cannot be sustained where the show cause notice fails to specify the demand period or quantify the tax liability with sufficient certainty. The text also states that tour-operator classification depends on proof that the vehicle meets the prescribed tourist-vehicle specifications under the Motor Vehicles law; where the registration certificate and vehicle particulars do not satisfy those requirements, registration as a tour operator is not justified. On those stated grounds, the impugned order is described as unsustainable and consequential relief follows. en-us Wed, 19 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467 A service tax demand and penalty cannot be sustained where the show cause notice fails to specify the demand period or quantify the tax liability with sufficient certainty. The text also states that tour-operator classification depends on proof that the vehicle meets the prescribed tourist-vehicle specifications under the Motor Vehicles law; where the registration certificate and vehicle particulars do not satisfy those requirements, registration as a tour operator is not justified. On those stated grounds, the impugned order is described as unsustainable and consequential relief follows. Case-Laws Service Tax Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467