https://www.taxtmi.com/caselaws?id=30602 Service tax as a tour operator applied only where tours were operated in a vehicle that legally qualified as a tourist vehicle under the motor vehicle law and met the prescribed statutory specifications. The assessee's vehicles were described in the permit as stage carriages, and the record did not show compliance with tourist-vehicle requirements, so the tour operator demand and related penalty were set aside. The mandap keeper demand was not disputed and was sustained, but the penalty was reduced to a nominal amount. The issue relating to business auxiliary service was left open for the adjudicating authority. en-us Wed, 04 Apr 2007 00:00:00 +0530 Fri, 20 Nov 2015 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30602 Service tax as a tour operator applied only where tours were operated in a vehicle that legally qualified as a tourist vehicle under the motor vehicle law and met the prescribed statutory specifications. The assessee's vehicles were described in the permit as stage carriages, and the record did not show compliance with tourist-vehicle requirements, so the tour operator demand and related penalty were set aside. The mandap keeper demand was not disputed and was sustained, but the penalty was reduced to a nominal amount. The issue relating to business auxiliary service was left open for the adjudicating authority. Case-Laws Service Tax Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30602