https://www.taxtmi.com/caselaws?id=32665 Buses used for conveyance of staff were treated as contract carriages and not as tourist vehicles under Section 2(43) of the Motor Vehicles Act, 1988 read with Rule 128 of the Central Motor Vehicles Rules. Because the vehicles did not hold tourist permits, the statutory condition for levy under Section 65(52) of the Finance Act, 1994 was not met. On those admitted facts, the service provider could not be classified as a tour operator, and the service tax demand for the relevant period was not sustainable. en-us Thu, 23 Oct 2008 00:00:00 +0530 Fri, 20 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32665 Buses used for conveyance of staff were treated as contract carriages and not as tourist vehicles under Section 2(43) of the Motor Vehicles Act, 1988 read with Rule 128 of the Central Motor Vehicles Rules. Because the vehicles did not hold tourist permits, the statutory condition for levy under Section 65(52) of the Finance Act, 1994 was not met. On those admitted facts, the service provider could not be classified as a tour operator, and the service tax demand for the relevant period was not sustainable. Case-Laws Service Tax Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32665