https://www.taxtmi.com/caselaws?id=35216 Transportation of employees in buses does not attract service tax as "tour operator" service unless the service provider is shown to be operating tours in a tourist vehicle covered by the statutory permit under the Motor Vehicles Act, 1988. The taxable category requires proof that the vehicle is a tourist vehicle and that it operates under the requisite permit; absent such evidence, the levy cannot apply. On the stated facts, there was no cogent finding that the buses were tourist vehicles or held the necessary permit, so the transportation activity fell outside the tax entry. en-us Tue, 07 Jul 2009 00:00:00 +0530 Thu, 28 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35216 Transportation of employees in buses does not attract service tax as "tour operator" service unless the service provider is shown to be operating tours in a tourist vehicle covered by the statutory permit under the Motor Vehicles Act, 1988. The taxable category requires proof that the vehicle is a tourist vehicle and that it operates under the requisite permit; absent such evidence, the levy cannot apply. On the stated facts, there was no cogent finding that the buses were tourist vehicles or held the necessary permit, so the transportation activity fell outside the tax entry. Case-Laws Service Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35216