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2013 (12) TMI 915 - AT - Service TaxDemand of service tax - Tour Operators service - Held that:- assessees are only renting their vehicles. We also find that the department could not bring out on record that the assessees are engaged in the business of planning, scheduling, organizing or arranging tours. In these circumstances, the assessees cannot be termed as tour operators. Therefore, the demands of Service Tax against them are not sustainable in law. As the demands are not sustainable, the penalties also do not survive - Decided in favour of assessee.
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