https://www.taxtmi.com/caselaws?id=731 Service tax on tour operators covers contract carriage and taxi operators using tourist vehicles under permits when they provide transport in relation to tours, rather than merely hiring vehicles. The levy is characterised as a tax on the service rendered, measured by the gross amount charged, and not as a tax on passengers, goods or income. Where the operator retains control of the vehicle and passengers receive only permission to travel, no transfer of the right to use goods or deemed sale arises. The levy falls within Parliament's residuary taxing power and is distinguishable from State taxes on sales or passengers. Exclusion of stage carriage operators does not by itself establish arbitrary classification, and gross-value valuation does not alter the tax's nature. en-us Fri, 22 Sep 2006 00:00:00 +0530 Sat, 15 Mar 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=731 Service tax on tour operators covers contract carriage and taxi operators using tourist vehicles under permits when they provide transport in relation to tours, rather than merely hiring vehicles. The levy is characterised as a tax on the service rendered, measured by the gross amount charged, and not as a tax on passengers, goods or income. Where the operator retains control of the vehicle and passengers receive only permission to travel, no transfer of the right to use goods or deemed sale arises. The levy falls within Parliament's residuary taxing power and is distinguishable from State taxes on sales or passengers. Exclusion of stage carriage operators does not by itself establish arbitrary classification, and gross-value valuation does not alter the tax's nature. Case-Laws Service Tax Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=731