https://www.taxtmi.com/caselaws?id=1547 Service tax under the tour operator category applies only where the operator uses a tourist vehicle conforming to the prescribed statutory specifications; buses registered as contract carriages and not shown to be tourist vehicles do not fall within that levy, so the tour operator demand was set aside. Where the major component of the tax demand was deleted and the remaining rent-a-cab demand was not contested, the basis for penalty under Section 78 of the Finance Act, 1994 was materially weakened, so the penalty was also set aside. The rent-a-cab demand itself was maintained. en-us Wed, 09 May 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1547 Service tax under the tour operator category applies only where the operator uses a tourist vehicle conforming to the prescribed statutory specifications; buses registered as contract carriages and not shown to be tourist vehicles do not fall within that levy, so the tour operator demand was set aside. Where the major component of the tax demand was deleted and the remaining rent-a-cab demand was not contested, the basis for penalty under Section 78 of the Finance Act, 1994 was materially weakened, so the penalty was also set aside. The rent-a-cab demand itself was maintained. Case-Laws Service Tax Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1547