https://www.taxtmi.com/caselaws?id=270012 The court determined that transportation services for carrying employees of companies do not qualify as "Tour operator" services under the Finance Act for the period of October 2002 to July 2007. The judgment clarified the interpretation of the definition of "Tour operator" service both pre and post-2004, emphasizing the conditions for vehicles to be classified as "tourist vehicles" under the Motor Vehicles Act and Rules. It also assessed the appellant's involvement in tour planning activities post-2004, ultimately concluding that their activities did not meet the criteria for "Tour operator" service. 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 The court determined that transportation services for carrying employees of companies do not qualify as "Tour operator" services under the Finance Act for the period of October 2002 to July 2007. The judgment clarified the interpretation of the definition of "Tour operator" service both pre and post-2004, emphasizing the conditions for vehicles to be classified as "tourist vehicles" under the Motor Vehicles Act and Rules. It also assessed the appellant's involvement in tour planning activities post-2004, ultimately concluding that their activities did not meet the criteria for "Tour operator" service. Case-Laws Service Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270012