https://www.taxtmi.com/caselaws?id=185393 Service tax under the Tour Operator category required operation of tours in a tourist vehicle as defined under the Motor Vehicles Act and Central Motor Vehicles Rules. The 2004 amendment expanded the scope only for package tour operators and did not remove the tourist-vehicle requirement for all tour operators. Where registration and permit particulars established that the vehicle was a private service vehicle rather than a tourist vehicle, the operator fell outside the taxable category. Consequently, the service tax demand, interest and penalties were unsustainable. en-us Fri, 05 Jan 2007 00:00:00 +0530 Thu, 11 Aug 2016 11:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185393 Service tax under the Tour Operator category required operation of tours in a tourist vehicle as defined under the Motor Vehicles Act and Central Motor Vehicles Rules. The 2004 amendment expanded the scope only for package tour operators and did not remove the tourist-vehicle requirement for all tour operators. Where registration and permit particulars established that the vehicle was a private service vehicle rather than a tourist vehicle, the operator fell outside the taxable category. Consequently, the service tax demand, interest and penalties were unsustainable. Case-Laws Service Tax Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185393