https://www.taxtmi.com/caselaws?id=31458 Buses hired for transporting employees and students were not treated as tour operator vehicles where the appellant produced a Regional Transport Officer certificate showing that the buses were not licensed as tourist vehicles, and the Revenue produced no contrary evidence. The Tribunal followed an earlier decision on similar facts and held that mere use as contract carriages did not by itself make the activity taxable as tour operator service. The impugned order was set aside, the demand was not sustained, and consequential relief was granted. en-us Mon, 14 May 2007 00:00:00 +0530 Wed, 08 Apr 2009 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31458 Buses hired for transporting employees and students were not treated as tour operator vehicles where the appellant produced a Regional Transport Officer certificate showing that the buses were not licensed as tourist vehicles, and the Revenue produced no contrary evidence. The Tribunal followed an earlier decision on similar facts and held that mere use as contract carriages did not by itself make the activity taxable as tour operator service. The impugned order was set aside, the demand was not sustained, and consequential relief was granted. Case-Laws Service Tax Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31458