https://www.taxtmi.com/caselaws?id=329875 Contract carriage operators using vehicles for marriage parties, excursions and group trips were held liable as "tour operators" under the Finance Act, 1994 because the factual record showed they were operating trips and tours through their own staff, including the driver, rather than merely hiring out vehicles. The statutory definition covered persons engaged in operating tours in a tourist vehicle or contract carriage, and the earlier writ judgment had only required proper enquiry into the actual activity. As the authorities' factual conclusion was neither perverse nor illegal, interference was unwarranted and the service tax demand was sustained. en-us Wed, 22 Jun 2016 00:00:00 +0530 Sat, 19 Nov 2016 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329875 Contract carriage operators using vehicles for marriage parties, excursions and group trips were held liable as "tour operators" under the Finance Act, 1994 because the factual record showed they were operating trips and tours through their own staff, including the driver, rather than merely hiring out vehicles. The statutory definition covered persons engaged in operating tours in a tourist vehicle or contract carriage, and the earlier writ judgment had only required proper enquiry into the actual activity. As the authorities' factual conclusion was neither perverse nor illegal, interference was unwarranted and the service tax demand was sustained. Case-Laws Service Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329875