https://www.taxtmi.com/caselaws?id=341368 The Appellate Tribunal CESTAT NEW DELHI ruled that the activity of transporting persons by providing bus service for staff transportation did not qualify as a "tour operator service" liable to service tax. The Tribunal found that the respondent's role was limited to providing buses for staff transportation as per the client company's instructions, without engaging in tour planning or organization. The decision to dismiss the Revenue's appeal was supported by the lack of evidence showing the activity as a tour and the absence of tour operator characteristics in the respondent's services. en-us Wed, 05 Apr 2017 00:00:00 +0530 Tue, 07 Nov 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341368 The Appellate Tribunal CESTAT NEW DELHI ruled that the activity of transporting persons by providing bus service for staff transportation did not qualify as a "tour operator service" liable to service tax. The Tribunal found that the respondent's role was limited to providing buses for staff transportation as per the client company's instructions, without engaging in tour planning or organization. The decision to dismiss the Revenue's appeal was supported by the lack of evidence showing the activity as a tour and the absence of tour operator characteristics in the respondent's services. Case-Laws Service Tax Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341368