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2008 (10) TMI 37 - AT - Service TaxThere is no evidence to show that the buses, in question, are tourist vehicles as provided u/s 2(43) of the Motor Vehicles Act. In similar situation, the Tribunal after considering the decision of the Hon’ble Madras High Court held that tourist vehicle to be as per provisions of ‘Motor Vehicles Act and Rules and when vehicle is not covered by the description of ‘tourist vehicle’ and not run as such, the person concerned is not covered under the scope of tour operator
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