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2010 (11) TMI 255 - CESTAT, BANGALORESearch - Scrutiny - Evasion of duty - Demand u/s 11D - Collection in the name of service tax - the plea of the appellant regarding the amounts that they have shown in invoices as Service Tax was never recovered from the customers adduced evidence in form of ledger accounts from books of account, was not correctly appreciated by the Adjudicating Authority - Decided in the favour of the assessee Regarding Tour Operator’s services - vehicles which were utilized by the appellant herein were not shown by the revenue as tourist vehicles as defined under section 2(43) of the Motor Vehicle Act - In the absence of any contrary evidence, the provisions of section 65(115) of definition of tour operator will not get attracted in the case before us as the vehicles which were used does not comply with the conditions laid down for the tourist vehicles as per the Motor Vehicles Act or the rules made thereunder - Decided in the favour of the assessee
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