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2008 (12) TMI 73 - AT - Service TaxVehicles provided for transporting the client’s employees - contention of respondent is that the vehicle in question is falling under the category of private bus u/s 76 of Motor Vehicles Act - It is also contended that the vehicle is granted permission under the category of “Private Service Vehicle” u/s 2(33) of Motor Vehicles Act - respondent’s vehicles not covered by description of ‘tourist vehicles’ - respondents are not covered in category of “Tour Operator Service” – demand not sustainable
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