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2016 (8) TMI 402 - AT - Service TaxTour operator service – demand - tourist vehicle – service provided during the period April, 2001 to March, 2006 - amendment in definition of tourist vehicle by Finance Act, 2004 – definition post 2004 taken into consideration – Held that: - The issue for the period after 05.02.2004 is to be decided. The case law relied upon by learned departmental representative is before the amendment of definition of tour operator in the Finance Act, 2004. Therefore, the said case law does not squarely cover the period after 05.02.2004. To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents were the tourist vehicles – appeal dismissed – decided against Revenue.
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