https://www.taxtmi.com/caselaws?id=30685 The commentary explains that, for service tax purposes, the definition of "tour operator" was treated as broader under the amended Section 65(115) than under the earlier Section 65(52). For the earlier period, prima facie coverage depended on operation of the vehicle under a permit issued under the Motor Vehicles Act, and not necessarily on compliance with Rule 128 specifications and comfort standards. For the post-October 2004 period, the phrase "any mode of transport" was read as dispensing with a specific vehicle-specification requirement. On waiver of pre-deposit, unsupported pleas of limitation and financial hardship were rejected, and only partial interim relief was granted subject to reduced pre-deposit. en-us Thu, 03 Apr 2008 00:00:00 +0530 Tue, 16 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30685 The commentary explains that, for service tax purposes, the definition of "tour operator" was treated as broader under the amended Section 65(115) than under the earlier Section 65(52). For the earlier period, prima facie coverage depended on operation of the vehicle under a permit issued under the Motor Vehicles Act, and not necessarily on compliance with Rule 128 specifications and comfort standards. For the post-October 2004 period, the phrase "any mode of transport" was read as dispensing with a specific vehicle-specification requirement. On waiver of pre-deposit, unsupported pleas of limitation and financial hardship were rejected, and only partial interim relief was granted subject to reduced pre-deposit. Case-Laws Service Tax Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30685