https://www.taxtmi.com/caselaws?id=33873 The Appellate Tribunal CESTAT, Ahmedabad dismissed the appeal, ruling that 10 buses operated as contract carriages by M/s. Ghanshyam Travels were not liable for service tax as a tour operator. The Tribunal held that the vehicles did not meet the criteria of a "tourist vehicle" under the Central Motor Vehicle Rules, and therefore, could not be considered liable for service tax based solely on holding a contract carriage permit. The decision emphasized the importance of vehicles meeting specific requirements to be classified as tourist vehicles under the law for tax liability as a tour operator. en-us Wed, 26 Nov 2008 00:00:00 +0530 Sat, 11 Jul 2009 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33873 The Appellate Tribunal CESTAT, Ahmedabad dismissed the appeal, ruling that 10 buses operated as contract carriages by M/s. Ghanshyam Travels were not liable for service tax as a tour operator. The Tribunal held that the vehicles did not meet the criteria of a "tourist vehicle" under the Central Motor Vehicle Rules, and therefore, could not be considered liable for service tax based solely on holding a contract carriage permit. The decision emphasized the importance of vehicles meeting specific requirements to be classified as tourist vehicles under the law for tax liability as a tour operator. Case-Laws Service Tax Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33873