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1. Demand of service tax - Tour Operator Service - appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only....

2. Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the...

3. Taxable services or exempt services - mixed supply of services to MCGM by the applicant - Vehicle with All India Tourist Permit provided for Carrying Covid 19 Patients...

4. Classification of Service - Tour Operator Service or not - keeping in view the fact that the vehicles involved were tourist vehicles and not stage carriages, he has...

5. Tour operator service - The rationale applicable to Stage Carriage Permits would equally apply to Contract Carriage vehicles covered by the permit under Section 74 of...

6. Tour operator services - service was rendered using luxury bus which was having permit under the Motor Vehicle Act, 1988 and the said bus was not a stage carriage but a...

7. Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses...

8. Classification - - vehicle was hired out to third person for the purpose of his journey - There was no tour actually conducted by the appellant in the present case....

9. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...

10. Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride...

11. Tour Operator services - the buses do not conform to the specifications in terms of Rule 128 of the Central Motor Vehicles Rules. - AT

12. Services provided by APSRTC a State Owned organization - Service of tours of marriage parties, excursions, party meetings etc. - services of transporting of company...

13. CENVAT credit - Repair & Maintenance of vehicles - Vehicle used to provide courier service not owned by the appellant - it has nexus with the output service - credit allowed.

14. Scope of tour operators service - assessee is entitled to exemption of tax on collections generated from use of ‘tourist buses’ for passengers other than tour etc. - AT

15. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...