https://www.taxtmi.com/caselaws?id=351163 Service tax liability for a contract carriage operator depended on a prior factual determination that the vehicle was a tourist vehicle and was being used for a tour under the Motor Vehicles Act and Central Motor Vehicles Rules. The court noted that an earlier Division Bench ruling allowed the operator to raise this objection before the assessing authority, but the impugned order failed to consider the specific plea and proceeded only on that ruling. Because the character of the vehicle was essential to applying the Finance Act provisions, the order was set aside and the matter remanded for fresh consideration with an opportunity of personal hearing. en-us Mon, 06 Nov 2017 00:00:00 +0530 Tue, 21 Nov 2017 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351163 Service tax liability for a contract carriage operator depended on a prior factual determination that the vehicle was a tourist vehicle and was being used for a tour under the Motor Vehicles Act and Central Motor Vehicles Rules. The court noted that an earlier Division Bench ruling allowed the operator to raise this objection before the assessing authority, but the impugned order failed to consider the specific plea and proceeded only on that ruling. Because the character of the vehicle was essential to applying the Finance Act provisions, the order was set aside and the matter remanded for fresh consideration with an opportunity of personal hearing. Case-Laws Service Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351163