https://www.taxtmi.com/caselaws?id=334175 Chartered, contract and casual bus services were not taxable as 'tour operator' service for the period before 10-09-2004 because the vehicles were stage carriage buses on temporary or special permits and were not shown to satisfy the statutory requirements of a tourist vehicle or contract carriage. For the period from 10-09-2004, the expanded definition still did not apply because the assessees only supplied buses under contractual arrangements and did not plan, schedule, organize or arrange tours. The service tax demands were therefore unsustainable, and the department's challenge to the dropped demand also failed. 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 Chartered, contract and casual bus services were not taxable as 'tour operator' service for the period before 10-09-2004 because the vehicles were stage carriage buses on temporary or special permits and were not shown to satisfy the statutory requirements of a tourist vehicle or contract carriage. For the period from 10-09-2004, the expanded definition still did not apply because the assessees only supplied buses under contractual arrangements and did not plan, schedule, organize or arrange tours. The service tax demands were therefore unsustainable, and the department's challenge to the dropped demand also failed. Case-Laws Service Tax Sun, 19 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334175