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2014 (2) TMI 860 - CESTAT NEW DELHINature of activities of logistic arrangements for the yatra from Delhi through Kumaon region upto Indo China border in relation to Kailash Manasarovar Yatra - The department was of the view that the appellant are providing tour operators service which would attract service tax under Section 65 (105) (n) readwith Section 65 (115) of the Finance Act, 1994 - extended period of limitation - Held that:- the letter dated 30/5/08 of the Joint Secretary, Ministry of External Affairs to the CBEC giving details about the role of Kumaon Mandal Vikas Nigam in organizing Kailash Manasarovar Yatra and the rates being charged in respect of the same and also requesting the CBEC to exempt this activity from service tax, it is clear that the department was aware about the activity of Kumaon Mandal Vikas Nigam in respect of Kailash Manasarovar Yatra. - stay granted.
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