https://www.taxtmi.com/caselaws?id=265183 Transport of goods by buses was held not to fall within Business Support Service merely because the goods belonged to businessmen, as the activity remained transportation of goods rather than an allied business support function; the corresponding demand was set aside. Operation of buses under a contract carriage permit was treated as answering the statutory description of tour operator service, because a tourist vehicle is linked to a contract carriage under the Motor Vehicles Act, but the demand on that count required fresh adjudication on the retrospective exemption, limitation and penalty defences. The uncontested portion of the demand was sustained, while the tour operator issue was remanded. en-us Thu, 30 Apr 2015 00:00:00 +0530 Tue, 17 May 2016 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265183 Transport of goods by buses was held not to fall within Business Support Service merely because the goods belonged to businessmen, as the activity remained transportation of goods rather than an allied business support function; the corresponding demand was set aside. Operation of buses under a contract carriage permit was treated as answering the statutory description of tour operator service, because a tourist vehicle is linked to a contract carriage under the Motor Vehicles Act, but the demand on that count required fresh adjudication on the retrospective exemption, limitation and penalty defences. The uncontested portion of the demand was sustained, while the tour operator issue was remanded. Case-Laws Service Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265183