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2010 (5) TMI 147 - AT - Service TaxTour Operator service- The Commissioner (Appeals) has dismissed the appeal of the assessees against confirmation of demand on the ground that the appellants were rendering Tour Operator service, and imposition of penalty, for non-compliance with his direction for pre-deposit. Held that- there is no finding on merits by the appellate authority, set aside the impugned order and remit the case to Commissioner (Appeals).
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