https://www.taxtmi.com/caselaws?id=186670 A vehicle operating under a contract carriage permit is not treated as a tourist vehicle for tour operator service unless it satisfies the statutory definition under the Motor Vehicles Act, 1988 and the corresponding Central Motor Vehicle Rules, 1988. On that basis, the service tax demand attributable to the three vehicles was unsustainable because the permits showed they were not tourist vehicles. The Commissioner (Appeals) was correctly upheld, and the Revenue's challenge failed. en-us Tue, 28 Jul 2015 00:00:00 +0530 Sat, 19 Nov 2016 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186670 A vehicle operating under a contract carriage permit is not treated as a tourist vehicle for tour operator service unless it satisfies the statutory definition under the Motor Vehicles Act, 1988 and the corresponding Central Motor Vehicle Rules, 1988. On that basis, the service tax demand attributable to the three vehicles was unsustainable because the permits showed they were not tourist vehicles. The Commissioner (Appeals) was correctly upheld, and the Revenue's challenge failed. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186670