https://www.taxtmi.com/caselaws?id=785761 Point-to-point passenger transport under a tourism arrangement was held not to constitute tour operator service because the activity involved ordinary transport, not planning, organising or operating a genuine tour within the statutory definition. Service tax on that basis was therefore unsustainable. CENVAT credit on service tax paid for third-party insurance of buses used in exempt stage carriage operations was denied because input service credit is unavailable for exempt or non-taxable output services. The extended period of limitation was also held unavailable since the relevant facts were already within the department's knowledge, and suppression or wilful misstatement was not established. en-us Tue, 06 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785761 Point-to-point passenger transport under a tourism arrangement was held not to constitute tour operator service because the activity involved ordinary transport, not planning, organising or operating a genuine tour within the statutory definition. Service tax on that basis was therefore unsustainable. CENVAT credit on service tax paid for third-party insurance of buses used in exempt stage carriage operations was denied because input service credit is unavailable for exempt or non-taxable output services. The extended period of limitation was also held unavailable since the relevant facts were already within the department's knowledge, and suppression or wilful misstatement was not established. Case-Laws Service Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785761