https://www.taxtmi.com/caselaws?id=33132 Service tax under tour operator service, after the 2004 amendment, applies only where the provider plans, schedules, organises or arranges tours, or conducts tours in tourist vehicles. Mere transportation of employees and groups by stage carriage buses, without any tour planning or package-tour activity, falls outside the amended definition. On that basis, the demand and consequential penalties were held unsustainable, and the lower orders were set aside. en-us Tue, 17 Feb 2009 00:00:00 +0530 Fri, 19 Jun 2009 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33132 Service tax under tour operator service, after the 2004 amendment, applies only where the provider plans, schedules, organises or arranges tours, or conducts tours in tourist vehicles. Mere transportation of employees and groups by stage carriage buses, without any tour planning or package-tour activity, falls outside the amended definition. On that basis, the demand and consequential penalties were held unsustainable, and the lower orders were set aside. Case-Laws Service Tax Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33132