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2013 (6) TMI 445 - AT - Service TaxTour operator service - appellants have claimed that they have operated the vehicles from point to point and that such activities cannot come under the category of tour and that, they cannot be considered as Tour Operators. - Held that:- the claim of the assessee cannot be accepted in the light of the decision of the Tribunal vide in the cases of Ideal Travels & Others [2012 (7) TMI 707 - CESTAT, BANGALORE] - the activity is taxable. Regarding exemption - Held that:- the appellants that the appellants are eligible for the exemption under Notification No. 20/2009. Therefore demand of service tax on this activity is also liable to be set aside.
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