https://www.taxtmi.com/caselaws?id=1840 The Tribunal set aside the imposition of Service Tax on taxi drivers under a Co-operative Society classified as 'tour operators.' The decision highlighted that individual taxi owners operating independently do not constitute 'tour operator' services as defined by law. Since the drivers were not engaged in operating tours in tourist vehicles, the imposition of Service Tax on them was deemed unjustified. The judgment emphasized the importance of meeting the specific criteria outlined in the statutory definition of 'tour operator' for the levy of Service Tax. en-us Tue, 03 Apr 2007 00:00:00 +0530 Wed, 01 Oct 2008 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1840 The Tribunal set aside the imposition of Service Tax on taxi drivers under a Co-operative Society classified as 'tour operators.' The decision highlighted that individual taxi owners operating independently do not constitute 'tour operator' services as defined by law. Since the drivers were not engaged in operating tours in tourist vehicles, the imposition of Service Tax on them was deemed unjustified. The judgment emphasized the importance of meeting the specific criteria outlined in the statutory definition of 'tour operator' for the levy of Service Tax. Case-Laws Service Tax Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1840