Section 65: Finance Act does not talk of a tourist permit issued under Motor Vehicles Act, but it only speaks of user of tourist vehicle by tour operator

Merely because the Motor Vehicles Act provides for granting of tourist permit, it would not automatically mean that section 65 of Finance Act, 1994 also contemplates only a tourist permit and not otherwise; if the vehicle is used for providing transport service then it will amount to providing taxable service under the Finance Act.  CASE LAWS DETAILS HIGH COURT OF PUNJAB AND HARYANA CCE Vs Kuldeep Singh Gill APPEAL NO: CEA No. 90 of 2006 DECIDED ON April 23, 2010 FACTS Respondent-firm M/s Kuldeep Singh Gill was dealing in transport business. It provided the transport service ...