https://www.taxtmi.com/caselaws?id=31502 Liability as a tour operator depended on the vehicles qualifying as tourist vehicles under the Motor Vehicles Act and the relevant rules. The buses in question were ordinary contract carriage or stage carriage buses, and there was no evidence that they were constructed, adapted, equipped, or maintained to meet the statutory specifications for tourist vehicles. In the absence of proof that the vehicles satisfied that legal description, the activity could not be classified as tour operator service, and the respondent was not liable on that basis. en-us Mon, 06 Oct 2008 00:00:00 +0530 Mon, 10 Aug 2009 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31502 Liability as a tour operator depended on the vehicles qualifying as tourist vehicles under the Motor Vehicles Act and the relevant rules. The buses in question were ordinary contract carriage or stage carriage buses, and there was no evidence that they were constructed, adapted, equipped, or maintained to meet the statutory specifications for tourist vehicles. In the absence of proof that the vehicles satisfied that legal description, the activity could not be classified as tour operator service, and the respondent was not liable on that basis. Case-Laws Service Tax Mon, 06 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31502