https://www.taxtmi.com/caselaws?id=30779 A service tax demand cannot be sustained on a ground different from the one set out in the show cause notice; confirmation on a new basis falls outside the scope of the proceedings and is invalid. Liability as a tour operator arises only where the service provider operates tours in a tourist vehicle meeting the statutory requirements under the motor vehicles law and prescribed rules. As the vehicles held contract carriage permits and did not satisfy the tourist vehicle definition, the levy was not attracted and the demand was set aside with consequential relief. en-us Thu, 03 Jul 2008 00:00:00 +0530 Wed, 30 Apr 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30779 A service tax demand cannot be sustained on a ground different from the one set out in the show cause notice; confirmation on a new basis falls outside the scope of the proceedings and is invalid. Liability as a tour operator arises only where the service provider operates tours in a tourist vehicle meeting the statutory requirements under the motor vehicles law and prescribed rules. As the vehicles held contract carriage permits and did not satisfy the tourist vehicle definition, the levy was not attracted and the demand was set aside with consequential relief. Case-Laws Service Tax Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30779