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2016 (11) TMI 1294 - AT - Service TaxTaxability - contract carriages - rent-a-cab service - 'tour operators' service - Held that: - There is, compelling logic for, by any other interpretation, would render the taximeter cab-driver/operator also liable to tax. That such has been the intent of the legislature appears far-fetched and we hold that vehicles contracted out in return for payment on actual usage is not taxable under section 65 (105) (o) of Finance Act, 1994. Revenue has not appealed the finding that contracting the use of buses does not fall within the ambit of taxation for rendering ‘tour operator’ service - we find no merit in the appeals of Revenue and dismiss them. We find in favour of M/s Rahul Travels, M/s Anay Tours & Travels and M/s Deepak Transport Bus Service and set aside the orders impugned in their appeals.
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