https://www.taxtmi.com/caselaws?id=349401 Transporting employees and school children daily in hired buses or minibuses was not tour operator service because the activity did not involve planning, scheduling, organising or arranging a tour, nor operation of a tour in a tourist vehicle as required by the statutory definition. The record did not show use of a tourist vehicle under the Finance Act and Motor Vehicles law, and the movement was confined to routine carriage between residences, workplaces and schools rather than a pleasure, sightseeing or similar arranged tour. Mere possession of a permit or use of a contract carriage was insufficient, so service tax was not leviable. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349401 Transporting employees and school children daily in hired buses or minibuses was not tour operator service because the activity did not involve planning, scheduling, organising or arranging a tour, nor operation of a tour in a tourist vehicle as required by the statutory definition. The record did not show use of a tourist vehicle under the Finance Act and Motor Vehicles law, and the movement was confined to routine carriage between residences, workplaces and schools rather than a pleasure, sightseeing or similar arranged tour. Mere possession of a permit or use of a contract carriage was insufficient, so service tax was not leviable. Case-Laws Service Tax Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349401