https://www.taxtmi.com/caselaws?id=185393 Service tax under the Tour Operator category applied only where the assessee operated tours in a tourist vehicle within the meaning of the Motor Vehicles Act and the Central Motor Vehicles Rules. The article notes that the 2004 amendment expanded the scope only for package tour operators, not for all tour operators. On the stated facts, the vehicle was treated as a private service vehicle rather than a tourist vehicle, and the registration and permit records supported that classification. The departmental view that the amended definition removed the tourist vehicle requirement for all operators was rejected, so the demand for service tax, interest, and penalties was 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 applied only where the assessee operated tours in a tourist vehicle within the meaning of the Motor Vehicles Act and the Central Motor Vehicles Rules. The article notes that the 2004 amendment expanded the scope only for package tour operators, not for all tour operators. On the stated facts, the vehicle was treated as a private service vehicle rather than a tourist vehicle, and the registration and permit records supported that classification. The departmental view that the amended definition removed the tourist vehicle requirement for all operators was rejected, so the demand for service tax, interest, and penalties was unsustainable. Case-Laws Service Tax Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185393