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2008 (12) TMI 64 - AT - Service TaxWhether the respondents were providing tour operator’s service and, hence, liable for service tax - held that service tax would be attracted only in case tour operator is using tourist vehicle and not otherwise - Since there is no evidence that the vehicles being used by the respondent are tourist vehicles as defined under Section 2(43) of Motor Vehicle Act, read with Rule 128 of Central Motor Vehicle Rules, the respondent’s activity would not be covered by the tour operator’s service
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