https://www.taxtmi.com/caselaws?id=1406 Service tax under the tour operator category applies only where tours are conducted in a vehicle that qualifies as a tourist vehicle under the Motor Vehicles Act and the prescribed rules. A tourist vehicle must be a contract carriage constructed, adapted, equipped and maintained in accordance with Rule 128 of the Central Motor Vehicles Rules. Where the vehicles are merely contract carriages and are neither registered nor certified as tourist vehicles, the activity does not fall within tour operator service. On the facts noted, no contrary material was produced, and the classification excluding taxability was upheld. en-us Wed, 28 Feb 2007 00:00:00 +0530 Wed, 12 Mar 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1406 Service tax under the tour operator category applies only where tours are conducted in a vehicle that qualifies as a tourist vehicle under the Motor Vehicles Act and the prescribed rules. A tourist vehicle must be a contract carriage constructed, adapted, equipped and maintained in accordance with Rule 128 of the Central Motor Vehicles Rules. Where the vehicles are merely contract carriages and are neither registered nor certified as tourist vehicles, the activity does not fall within tour operator service. On the facts noted, no contrary material was produced, and the classification excluding taxability was upheld. Case-Laws Service Tax Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1406