https://www.taxtmi.com/caselaws?id=334624 Service tax classification as a tour operator depends on whether the vehicle is a tourist vehicle under Section 2(43) of the Motor Vehicles Act, 1988 read with Rule 128 of the Central Motor Vehicles Rules, 1989; a contract carriage permit alone is insufficient. The lower authorities had not verified or recorded a finding on compliance with those statutory vehicle requirements, and the expanded definition from 16.05.2008 was also noted. The document further states that the taxable period and quantification required reconsideration because the assessee had contended that no tour operator service was provided for part of the relevant years. en-us Wed, 06 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334624 Service tax classification as a tour operator depends on whether the vehicle is a tourist vehicle under Section 2(43) of the Motor Vehicles Act, 1988 read with Rule 128 of the Central Motor Vehicles Rules, 1989; a contract carriage permit alone is insufficient. The lower authorities had not verified or recorded a finding on compliance with those statutory vehicle requirements, and the expanded definition from 16.05.2008 was also noted. The document further states that the taxable period and quantification required reconsideration because the assessee had contended that no tour operator service was provided for part of the relevant years. Case-Laws Service Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334624