https://www.taxtmi.com/caselaws?id=778322 Service tax liability for leasing buses or vehicles to transport employees depended on whether the vehicles answered the statutory meaning of a tourist vehicle under the Finance Act, 1994, read with the Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989. The lower authorities had not examined the underlying contracts or recorded findings on the permits issued by the State authorities, though those facts were necessary to test taxability under tour operator service. The matter was therefore remanded for fresh adjudication with directions to consider the contracts, permits, and the applicability of the tour operator definition. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778322 Service tax liability for leasing buses or vehicles to transport employees depended on whether the vehicles answered the statutory meaning of a tourist vehicle under the Finance Act, 1994, read with the Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989. The lower authorities had not examined the underlying contracts or recorded findings on the permits issued by the State authorities, though those facts were necessary to test taxability under tour operator service. The matter was therefore remanded for fresh adjudication with directions to consider the contracts, permits, and the applicability of the tour operator definition. Case-Laws Service Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778322