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2010 (3) TMI 438 - AT - Service TaxTour Operator Service- Tax demand arises on the ground that the applicants herein have engaged in Tour Operator Service by operating tourist vehicles. Held that- in the light of the decision of CCE, Vadodara v. Ghansyam Travels 2009 -TMI - 33873 - CESTAT, AHMEDABAD, holding that liability to Service tax arises only if the contract carriage fulfills the requirement of tourist vehicle under Motor Vehicles Rules. Therefore grant the prayer for waiver of pre-deposit and stay of recovery of the amount in question pending the appeal.
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