https://www.taxtmi.com/caselaws?id=34191 Taxability as a tour operator under the Finance Act, 1994 depends on proof that the assessee operates tours in a tourist vehicle and holds the requisite tourism-related permit. Where the record does not establish that the buses used were tourist vehicles or that any such permit was granted, the statutory ingredients for classification as a tour operator service are not met, and service tax liability does not arise. The settled position is that vehicles not answering the description of tourist vehicles under the Motor Vehicles Act and the relevant rules cannot be brought within this taxable category. en-us Mon, 29 Jun 2009 00:00:00 +0530 Sat, 08 May 2010 06:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34191 Taxability as a tour operator under the Finance Act, 1994 depends on proof that the assessee operates tours in a tourist vehicle and holds the requisite tourism-related permit. Where the record does not establish that the buses used were tourist vehicles or that any such permit was granted, the statutory ingredients for classification as a tour operator service are not met, and service tax liability does not arise. The settled position is that vehicles not answering the description of tourist vehicles under the Motor Vehicles Act and the relevant rules cannot be brought within this taxable category. Case-Laws Service Tax Mon, 29 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34191