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2016 (9) TMI 688 - AT - Service TaxTour operator services - Taxability of services of transportation of employees of M/s. HPCL from the respective residences and to their place of work - Held that:- Appellant were not engaged in the business or planning, scheduling, organizing or arranging package tour of their own as provided under the new definition of ‘tour operator’ service but were adhering to the conditions laid down with various customers. Therefore, it cannot be said that they were covered under the first part of the amended definition of ‘tour operator’. As already discussed, the vehicles are also not “tourist vehicles” so as to be covered under the second part of the definition - Decision in the case of L.N. Gupta Transport Co. [2016 (2) TMI 547 - CESTAT MUMBAI] and others cases followed. - Decided in favor of assessee.
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