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2012 (11) TMI 251 - AT - Service TaxDemand of Service Tax with Interest and Penalty - Held that:- Supply of ordinary buses (not tourist vehicles) to other tour operators as well as commercial or non-commercial concerns on rent basis i.e. activity under BRA appellants are liable to service tax on that activity but providing their buses on rent to ITDC who is a tour operator and discharging service tax liability under the category of tour operator service tax cannot be levied - In absence of clarity, the issue being interpretative in nature Penalty imposed on the appellants are waived - in favour of appellant.
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