2010 (1) TMI 90 - SCH - Service Tax

Tour Operator Services Contract carriage in this case Supreme Court held that impugned judgment is set aside and the matter is remitted to the High Court for tie novo consideration in accordance with law. Civil appeal is allowed accordingly.

Summary

The Supreme Court granted leave in a case regarding whether "contract carriage" qualifies as a "tourist vehicle" and if the service provided under it makes the assessee a "tour operator" under Section 65(115) of the Finance Act, 1994. The court found the issue important with wide revenue implications and remitted the matter back to the High Court for fresh consideration. Civil appeal was allowed.