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2016 (2) TMI 368 - AT - Service TaxTour Operator services - whether the vehicles operated by the appellant conform to the definition of tourist vehicle as provided in terms of Section 2(43) of the Motor Vehicle Act read with Rule 128 of the Central Motor Vehicles Rules. - Held that:- to be covered under the category of 'Tour Operator Service', the vehicles used should meet the specifications of tourist vehicle as specified under Rule 128 of the Central Motor Vehicles Rules. - the buses do not conform to the specifications in terms of Rule 128 of the Central Motor Vehicles Rules. - No demand - Decided against the Revenue.
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