https://www.taxtmi.com/caselaws?id=184713 Prima facie material showed that the vehicle was used to transport employees between Bhopal and Mandideep, and the Tribunal considered the statutory definition of "tour" and the permit framework for tourist vehicles under the motor vehicle rules. On that record, the Revenue's view that the appellant was operating as a tour operator was treated as sustainable at the interim stage, so complete waiver of pre-deposit was not justified. The Tribunal therefore declined total waiver of service tax and penalty, but granted interim protection conditionally on deposit of 50% of the service tax, with waiver of the balance on compliance. en-us Tue, 03 Oct 2006 00:00:00 +0530 Mon, 18 Jul 2016 16:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184713 Prima facie material showed that the vehicle was used to transport employees between Bhopal and Mandideep, and the Tribunal considered the statutory definition of "tour" and the permit framework for tourist vehicles under the motor vehicle rules. On that record, the Revenue's view that the appellant was operating as a tour operator was treated as sustainable at the interim stage, so complete waiver of pre-deposit was not justified. The Tribunal therefore declined total waiver of service tax and penalty, but granted interim protection conditionally on deposit of 50% of the service tax, with waiver of the balance on compliance. Case-Laws Service Tax Tue, 03 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184713