https://www.taxtmi.com/caselaws?id=32368 Tour operator service was taxable only where the operator conducted tours in a vehicle that legally qualified as a tourist vehicle under the Motor Vehicles Act, 1988 and Rule 128 of the Central Motor Vehicle Rules. The fact that a vehicle operated as a contract carriage was not enough; it also had to satisfy the statutory attributes of a tourist vehicle. As there was no evidence that the vehicles used by the respondent met that definition, the activity did not fall within the charging entry and service tax was not payable on that basis. en-us Thu, 18 Dec 2008 00:00:00 +0530 Sun, 10 May 2009 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32368 Tour operator service was taxable only where the operator conducted tours in a vehicle that legally qualified as a tourist vehicle under the Motor Vehicles Act, 1988 and Rule 128 of the Central Motor Vehicle Rules. The fact that a vehicle operated as a contract carriage was not enough; it also had to satisfy the statutory attributes of a tourist vehicle. As there was no evidence that the vehicles used by the respondent met that definition, the activity did not fall within the charging entry and service tax was not payable on that basis. Case-Laws Service Tax Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32368