https://www.taxtmi.com/caselaws?id=32666 Service tax liability as a tour operator depended on whether the operator used a tourist vehicle. The Tribunal applied the Motor Vehicles Act definition of a tourist vehicle and the relevant Central Motor Vehicles Rules, holding that a tourist permit is issued only for vehicles answering that description. After examining the registration particulars and permits, it found that the respondent's vehicles did not meet the requirements of a tourist vehicle. The respondent was therefore not to be treated as a tour operator on these facts, and the revenue appeal failed. en-us Tue, 02 Dec 2008 00:00:00 +0530 Sat, 20 Jun 2009 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32666 Service tax liability as a tour operator depended on whether the operator used a tourist vehicle. The Tribunal applied the Motor Vehicles Act definition of a tourist vehicle and the relevant Central Motor Vehicles Rules, holding that a tourist permit is issued only for vehicles answering that description. After examining the registration particulars and permits, it found that the respondent's vehicles did not meet the requirements of a tourist vehicle. The respondent was therefore not to be treated as a tour operator on these facts, and the revenue appeal failed. Case-Laws Service Tax Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32666