https://www.taxtmi.com/caselaws?id=31277 Vehicles issued valid tourist permits remained tourist vehicles for service tax purposes, so operators of such vehicles fell within the statutory definition of tour operator even if the vehicles were sometimes used as stage carriages. At the same time, the demand for the relevant period was held time-barred because the prevailing non-levy practice was recognised by notification and the ingredients for invoking extended limitation, including wilful suppression with intent to evade tax, were not established. The demand and penalties were therefore set aside. en-us Wed, 30 Jul 2008 00:00:00 +0530 Sat, 17 Jan 2009 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31277 Vehicles issued valid tourist permits remained tourist vehicles for service tax purposes, so operators of such vehicles fell within the statutory definition of tour operator even if the vehicles were sometimes used as stage carriages. At the same time, the demand for the relevant period was held time-barred because the prevailing non-levy practice was recognised by notification and the ingredients for invoking extended limitation, including wilful suppression with intent to evade tax, were not established. The demand and penalties were therefore set aside. Case-Laws Service Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31277