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2009 (8) TMI 742 - AT - Service TaxWaiver of pre-deposit - Tour Operator - definition of Tour Operator changed - prior to 10-9-2004, vehicle must be registered as a Tourist Vehicle - period post 10-9-2004, the appellants contended that they were not arranging tours but plying buses – Held that: - no tour was being arranged by them, they cannot be held to be covered by the said services - order is also assailed on the point of limitation – pre-deposit waived - recovery stayed
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