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2010 (7) TMI 298 - CESTAT, AHMEDABADTour operator services - taxable service under sub-clause (n) of Clause 105 of Section 65 of the Finance Act, 1994 - not paying service tax on the same despite of being registered with Service Tax department - vehicle used by them were issued with the permit as contract carriage under the Motor Vehicles Act, 1988 - vehicles were covered under 'tourist vehicles' and the respondents were covered as 'tour operator' - Held that: - unless the vehicle of the contract carriage permit holder fulfills the requirement as mentioned in Central Motor Vehicles Rules of a "tourist vehicle", merely because he is holding the contract carriage permit, he does not become liable to tour operator service - dismiss the appeal filed by the Revenue
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