https://www.taxtmi.com/caselaws?id=375254 Service tax under the tour operator category applies only where the vehicle used is established as a tourist vehicle under the Motor Vehicles Act and the relevant rules, together with the required permit or classification. Mere use of buses for employee transport does not satisfy that statutory description. On the facts, no evidence showed that the vehicles were covered as tourist vehicles, so the demand could not be sustained. The order dropping the service tax demand was therefore upheld and the Revenue's challenge failed. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375254 Service tax under the tour operator category applies only where the vehicle used is established as a tourist vehicle under the Motor Vehicles Act and the relevant rules, together with the required permit or classification. Mere use of buses for employee transport does not satisfy that statutory description. On the facts, no evidence showed that the vehicles were covered as tourist vehicles, so the demand could not be sustained. The order dropping the service tax demand was therefore upheld and the Revenue's challenge failed. Case-Laws Service Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375254