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2008 (3) TMI 277 - AT - Service TaxAdjudicating authority has relied upon the definition of “tour operator” while confirming demand - applicants liability of service tax prior to 10-9-2004, the issue is settled in favour of applicant - As regards the service tax liability, post 10-9-04, category of “tour operators”, not cover the activities of the applicant - It is also to be considered whether the applicant being a State Government Organization would fall under the category of tour operator or not – stay not granted completely
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