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2011 (2) TMI 490 - AT - Service TaxDemand - Tour Operator Services - the respondents also produced copies of the certificates issued by the Regional Transport Office in respect of the vehicles being used by them certifying that the same are not tourist vehicles, since the same do not comply with the specifications mentioned under Rule 128 - the certificate given by the Regional Transport Office, as produced above, who is the proper authority to give decision on the said dispute, is clear that the vehicle being used by the respondents cannot be held to be tourist vehicles - Appeal is rejected
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