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2017 (9) TMI 260 - AT - Service TaxTour Operator Service - levy of tax - penalty - Held that: - appellant let its vehicles on hire during the period November, 2004 to September, 2006 even though it was a tour operator. The vehicles so hired out being excluded from the purview of tax exemption granted by Section 72(1) of the Finance Act, 1994, to the extent of the hire charges received shall be exigible to Service Tax in respect of the vehicles let on hire - penalty set aside in view of the difficulties of appellant due to confusion in levy - decided partly in favor of appellant.
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