https://www.taxtmi.com/caselaws?id=348040 Hiring out a luxury bus for transport of employees and their family members was held taxable as tour operator service because the activity involved organised passenger transport and the vehicle satisfied the statutory specifications of a tourist vehicle. The expression "tour" was treated as including a journey from one place to another, and the definition of "tour operator" covered arranging tours by transport in a tourist vehicle or contract carriage, so service tax was upheld. Penalties, however, were not sustainable because the record contained no finding of intent to evade duty and showed a bona fide belief that the activity was outside tax net. The assessment remained otherwise undisturbed. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348040 Hiring out a luxury bus for transport of employees and their family members was held taxable as tour operator service because the activity involved organised passenger transport and the vehicle satisfied the statutory specifications of a tourist vehicle. The expression "tour" was treated as including a journey from one place to another, and the definition of "tour operator" covered arranging tours by transport in a tourist vehicle or contract carriage, so service tax was upheld. Penalties, however, were not sustainable because the record contained no finding of intent to evade duty and showed a bona fide belief that the activity was outside tax net. The assessment remained otherwise undisturbed. Case-Laws Service Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348040