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2007 (1) TMI 592 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS), INDOREExtract: .......ackage tours, in respect of other tour operators, the levy would be operative from 1-4-2000 provided the vehicle used is a tourist vehicle and in case the vehicle used is not a tourist vehicle, there cannot be any levy of services for the service rendered by using such non-tourist vehicles. 9. The appeal of the Appellants is therefore allowed.
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