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2007 (4) TMI 243 - CESTAT, CHENNAIAppellants had rendered “Call Taxi” services but did not pay Service tax - appellants were charging from the hirers of the taxi on the basis of the distances covered by the vehicle. This is enough to take the service out of the ambit of “tour” as defined under the Finance Act, 1994. The service in question was not taxable as ‘tour operator service’ under the Act - On account of non-taxability of the service in question, the appellants are not liable to be penalised
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