https://www.taxtmi.com/caselaws?id=573 A service tax demand and penalty cannot be sustained where the show cause notice does not specify the relevant period or quantify the tax proposed, because the assessee must know the exact case to meet. Liability as a tour operator arises only if the vehicle satisfies the prescribed specifications for a tourist vehicle under the Motor Vehicles Rules and Act; where the vehicle does not conform to the required dimensions and structural features, registration as a tour operator is not required. The text therefore highlights both defective notice requirements and the statutory test for tourist vehicle classification. en-us Wed, 19 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=573 A service tax demand and penalty cannot be sustained where the show cause notice does not specify the relevant period or quantify the tax proposed, because the assessee must know the exact case to meet. Liability as a tour operator arises only if the vehicle satisfies the prescribed specifications for a tourist vehicle under the Motor Vehicles Rules and Act; where the vehicle does not conform to the required dimensions and structural features, registration as a tour operator is not required. The text therefore highlights both defective notice requirements and the statutory test for tourist vehicle classification. Case-Laws Service Tax Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=573