https://www.taxtmi.com/caselaws?id=271663 Tour operator service applies only where the vehicles meet the definition and specifications of a tourist vehicle under Section 2(43) of the Motor Vehicles Act read with Rule 128 of the Central Motor Vehicles Rules. On remand, the Commissioner found that the buses did not conform to those specifications, and that finding was consistent with the Tribunal's view in a connected batch of appeals. As the vehicles failed the Rule 128 test, the levy under tour operator service was not displaced and the Revenue's appeal failed. en-us Tue, 10 Nov 2015 00:00:00 +0530 Fri, 12 Feb 2016 09:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271663 Tour operator service applies only where the vehicles meet the definition and specifications of a tourist vehicle under Section 2(43) of the Motor Vehicles Act read with Rule 128 of the Central Motor Vehicles Rules. On remand, the Commissioner found that the buses did not conform to those specifications, and that finding was consistent with the Tribunal's view in a connected batch of appeals. As the vehicles failed the Rule 128 test, the levy under tour operator service was not displaced and the Revenue's appeal failed. Case-Laws Service Tax Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271663