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2008 (3) TMI 201 - CESTAT MUMBAITaxability of “Tour Operator Service” - demand is for the period of April, 2001 to Sept. 2005 - Prior to 10-9-2004 the definition of Tour Operator was a person who hold a ‘tourist permit’ granted under the Motor Vehicles Act, 1988 to undertake tour operator business – hence for the demand prior to 10.9.04, no service tax is leviable, if the vehicles are not registered as Tourist Vehicles – demand for the period after 10.9.04 are justified – hence stay not granted completely
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