Classification - - vehicle was hired out to third person for the ...
Appellant's Claim for Tour Operator Status Denied Due to Lack of Evidence on Vehicle Rental Use.
August 5, 2016
Case Laws Service Tax AT
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. Neither the appellant adduced evidence in that regard nor also any of the circumstantial evidence could demonstrate in its favour to treat the appellant as a tour operator. - appellant’s claim fails on the plea of classification as tour operator - AT
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