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2007 (5) TMI 234

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..... tour operator services - appellant had produced certificate issued by the Regional Transport Officer to indicate that the buses operated were not licenced as tourist vehicles. There is no contrary evidence produced by the Revenue – appeal is allowed - ST/25/2004 - A/1140/2007-WZB/Ah’bad - Dated:- 14-5-2007 - S/Shri M.V. Ravindran, Member (J) and M. Veeraiyan, Member (T) Shri Willingdon Chri .....

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..... icate issued by the Regional Transport Officer, Vadodara to indicate that the buses operated by the appellant were not licenced as tourist vehicles. There is no contrary evidence produced by the Revenue. The issue involved in this case is squarely covered by the judgment and order of the Tribunal in the case of CCE C, Vadodara v. Gandhi Travels, as reported at 2007 (6) S.T.R. 430 (T) = 2007 (7 .....

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