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2008 (11) TMI 163 - AT - Service TaxService Tax on Tour Operator – Tourist Vehicle - unless the vehicle of the contract carriage permit holder fulfils the requirement as mentioned in Central Motor Vehicle Rules of a “tourist vehicle”, merely because he is holding the contract carriage permit, he does not become liable to tour operator service. It is not the case of the revenue that these vehicles fulfil the requirement of the “tourist vehicles” as per Rules – Demand can not be confirmed.
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