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2013 (12) TMI 432 - AT - Service TaxDemand of service tax - Transportation of school children - Tour operator service - Held that:- When we examined the definition the tour operator and essential conditions of law, we find no substance in the first appellate order. The satisfaction of the element of law has not been brought out by impugned order. Once such a material fact comes to our notice, waiving requirement of pre-deposit, we allow the appeal of the appellant annulling the demand in question - Decided in favour of assessee.
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