https://www.taxtmi.com/caselaws?id=197001 Stage-carriage buses used for chartered, contract and special permit operations did not fall within "tour operator" service for the period before 10-09-2004 because the then definition applied only to operators of tours in tourist vehicles covered by the Motor Vehicles Act, and these buses were not shown to meet the required specifications. The post-10-09-2004 and 16-05-2008 amendments also did not bring the activity into tax net, as the assessee was supplying vehicles on demand under contract-like arrangements rather than organising package tours or operating statutorily covered tourist vehicles. Service tax demand on these operations was therefore unsustainable. en-us Wed, 29 Jun 2016 00:00:00 +0530 Thu, 21 Dec 2017 08:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197001 Stage-carriage buses used for chartered, contract and special permit operations did not fall within "tour operator" service for the period before 10-09-2004 because the then definition applied only to operators of tours in tourist vehicles covered by the Motor Vehicles Act, and these buses were not shown to meet the required specifications. The post-10-09-2004 and 16-05-2008 amendments also did not bring the activity into tax net, as the assessee was supplying vehicles on demand under contract-like arrangements rather than organising package tours or operating statutorily covered tourist vehicles. Service tax demand on these operations was therefore unsustainable. Case-Laws Service Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197001