https://www.taxtmi.com/caselaws?id=794348 Tour operator service tax was considered in relation to buses operated under an arrangement with a tourism corporation. The key distinction applied was between organising or arranging tours, and mere point-to-point passenger transport without a common tour contract or organised tour activity. On the stated analysis, the buses were treated as passenger transport rather than tour operation, and the appellant was not liable to pay service tax on tour operator services. en-us Tue, 23 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794348 Tour operator service tax was considered in relation to buses operated under an arrangement with a tourism corporation. The key distinction applied was between organising or arranging tours, and mere point-to-point passenger transport without a common tour contract or organised tour activity. On the stated analysis, the buses were treated as passenger transport rather than tour operation, and the appellant was not liable to pay service tax on tour operator services. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794348