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2017 (3) TMI 121 - AT - Service TaxLevy of tax - Tour Operator Services - demand on the ground that the buses had contract carriage permit - Held that: - the levy of Service Tax on such contract carriage under "Tour Operator" has been settled in the case of COMMR. OF SERVICE TAX, AHMEDABAD Versus PATEL TOURS & TRAVELS [2010 (7) TMI 298 - CESTAT, AHMEDABAD], where it was held that unless the vehicle of the contract carriage permit holder fulfills the requirement as mentioned in Central Motor Vehicles Rules of a "tourist vehicle", merely because he is holding the contract carriage permit, he does not become liable to tour operator service - demand in this case is for the period prior to 11.05.2008 and hence the demand cannot be sustained and is required to be set aside. Business Auxiliary Service - commission received for booking of tickets - Held that: - Business Auxiliary Service comprises of a set of services. It is important to classify the activity under the specific sub clause before confirming the demand - In the Tribunal's decision in the case of United Telecom Ltd [2010 (10) TMI 348 - CESTAT, BANGALORE], the Tribunal has held that Service Tax liability cannot be confirmed without mentioning the specific sub clause under which the activities are covered - demand cannot be sustained. Appeal allowed - decided in favor of appellant.
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