https://www.taxtmi.com/caselaws?id=270012 Tour operator service did not apply to the fixed transportation of company employees in contract carriages. For the period before 10.09.2004, the levy failed because the vehicles were not shown to be tourist vehicles as required under the then-applicable statutory definition. For the period on and after 10.09.2004, the amended definition still did not cover the activity because the appellant only supplied contract carriages on agreed routes and timings, without independently planning, scheduling, organizing or arranging tours. The impugned levy was therefore unsustainable for both periods, and the assessment was set aside. en-us Tue, 06 Oct 2015 00:00:00 +0530 Thu, 24 Dec 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270012 Tour operator service did not apply to the fixed transportation of company employees in contract carriages. For the period before 10.09.2004, the levy failed because the vehicles were not shown to be tourist vehicles as required under the then-applicable statutory definition. For the period on and after 10.09.2004, the amended definition still did not cover the activity because the appellant only supplied contract carriages on agreed routes and timings, without independently planning, scheduling, organizing or arranging tours. The impugned levy was therefore unsustainable for both periods, and the assessment was set aside. Case-Laws Service Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270012