https://www.taxtmi.com/caselaws?id=271842 Transportation of employees in contract carriages was not taxable as 'tour operator' service for either period. Before 10.09.2004, the definition applied only where the vehicle was a 'tourist vehicle' under the Motor Vehicles Act and Rules, and the employee-transport vehicles did not satisfy that requirement. After the amendment, the definition extended to persons planning, scheduling, organizing or arranging tours, but supplying vehicles on fixed contractual terms for pre-determined employee routes and timings was not such tour activity. The demand was therefore not sustainable. en-us Thu, 10 Dec 2015 00:00:00 +0530 Sat, 17 Sep 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271842 Transportation of employees in contract carriages was not taxable as 'tour operator' service for either period. Before 10.09.2004, the definition applied only where the vehicle was a 'tourist vehicle' under the Motor Vehicles Act and Rules, and the employee-transport vehicles did not satisfy that requirement. After the amendment, the definition extended to persons planning, scheduling, organizing or arranging tours, but supplying vehicles on fixed contractual terms for pre-determined employee routes and timings was not such tour activity. The demand was therefore not sustainable. Case-Laws Service Tax Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271842