https://www.taxtmi.com/caselaws?id=32278 Use of stage carriage buses to transport school students was not taxable as tour operator service because liability arises only where an operator conducts tours in a tourist vehicle that satisfies the governing motor vehicle law and prescribed conditions. Buses operating under stage carriage permits are distinct from tourist vehicles, and the record showed these buses were not used as tourist vehicles. On that basis, the activity fell outside the tour operator category and the service tax demand could not be sustained. en-us Mon, 01 Dec 2008 00:00:00 +0530 Tue, 21 Apr 2009 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32278 Use of stage carriage buses to transport school students was not taxable as tour operator service because liability arises only where an operator conducts tours in a tourist vehicle that satisfies the governing motor vehicle law and prescribed conditions. Buses operating under stage carriage permits are distinct from tourist vehicles, and the record showed these buses were not used as tourist vehicles. On that basis, the activity fell outside the tour operator category and the service tax demand could not be sustained. Case-Laws Service Tax Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32278