https://www.taxtmi.com/caselaws?id=2364 Vehicles approved and permitted by the competent transport authority as tourist vehicles remained within tour operator service for service tax purposes, even if the assessee claimed they were actually used as stage carriages. The decisive factor was the legal classification under the permit, and tax authorities were not required to go behind that classification to reassess the business character. A later exemption notification and the plea of reasonable cause were relevant to the quantification of tax and penalty, so the matter was remanded for fresh determination on those limited aspects. en-us Fri, 29 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2364 Vehicles approved and permitted by the competent transport authority as tourist vehicles remained within tour operator service for service tax purposes, even if the assessee claimed they were actually used as stage carriages. The decisive factor was the legal classification under the permit, and tax authorities were not required to go behind that classification to reassess the business character. A later exemption notification and the plea of reasonable cause were relevant to the quantification of tax and penalty, so the matter was remanded for fresh determination on those limited aspects. Case-Laws Service Tax Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2364