https://www.taxtmi.com/caselaws?id=331018 For the period after 05.02.2004, tour operator service required the vehicle used to qualify as a tourist vehicle. Where the record contained no evidence that buses provided for employee transportation were tourist vehicles, the activity could not be brought within that taxable category. Pre-amendment case law was held inapposite to the post-amendment definition. In the absence of proof on the essential tourist-vehicle character, interference with the appellate order was not justified, and the Revenue's challenge failed. en-us Mon, 13 Jun 2016 00:00:00 +0530 Wed, 10 Aug 2016 13:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331018 For the period after 05.02.2004, tour operator service required the vehicle used to qualify as a tourist vehicle. Where the record contained no evidence that buses provided for employee transportation were tourist vehicles, the activity could not be brought within that taxable category. Pre-amendment case law was held inapposite to the post-amendment definition. In the absence of proof on the essential tourist-vehicle character, interference with the appellate order was not justified, and the Revenue's challenge failed. Case-Laws Service Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331018