https://www.taxtmi.com/caselaws?id=334175 The Tribunal held that APSRTC's activities did not qualify as "tour operator" services for the period in dispute, as they did not use tourist vehicles as required by law. The demands and penalties imposed by the authorities were deemed unsustainable, as APSRTC's vehicles were found to be stage carriages, not tourist vehicles. The Tribunal ruled in favor of APSRTC, setting aside the demands and penalties and dismissing the department's appeal based on the interpretation of relevant laws and judicial precedents. en-us Sun, 19 Jun 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334175 The Tribunal held that APSRTC's activities did not qualify as "tour operator" services for the period in dispute, as they did not use tourist vehicles as required by law. The demands and penalties imposed by the authorities were deemed unsustainable, as APSRTC's vehicles were found to be stage carriages, not tourist vehicles. The Tribunal ruled in favor of APSRTC, setting aside the demands and penalties and dismissing the department's appeal based on the interpretation of relevant laws and judicial precedents. Case-Laws Service Tax Sun, 19 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334175