https://www.taxtmi.com/caselaws?id=266940 Transportation of employees was examined for possible classification as Tour Operator Service under the Finance Act, 1994. The Tribunal held that where the statute defines the expression, reliance on a dictionary meaning of "tour" was unnecessary, and the relevant statutory definitions had to be applied. It also noted that no finding had been recorded on whether the vehicle used to carry employees satisfied the criteria under the Motor Vehicles Act and the Central Motor Vehicles Rules. As the issue had not been considered on the correct legal basis, the matter was remanded to the Commissioner (Appeals) for de novo adjudication and a reasoned order. en-us Tue, 07 Jul 2015 00:00:00 +0530 Tue, 27 Oct 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266940 Transportation of employees was examined for possible classification as Tour Operator Service under the Finance Act, 1994. The Tribunal held that where the statute defines the expression, reliance on a dictionary meaning of "tour" was unnecessary, and the relevant statutory definitions had to be applied. It also noted that no finding had been recorded on whether the vehicle used to carry employees satisfied the criteria under the Motor Vehicles Act and the Central Motor Vehicles Rules. As the issue had not been considered on the correct legal basis, the matter was remanded to the Commissioner (Appeals) for de novo adjudication and a reasoned order. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266940