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    <title>2011 (9) TMI 817 - CESTAT, BANGALORE</title>
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    <description>On a prima facie appraisal, out-bound tour arrangements were treated as relating mainly to overseas coordination rather than taxable tour operator service, and the Board circular treating out-bound tours as outside service tax coverage was noted. The fact that service tax had already been paid on airfares booked under air travel services also supported the interim view. On that basis, pre-deposit of the demand was waived and recovery of the disputed amount was stayed pending disposal of the appeal.</description>
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      <description>On a prima facie appraisal, out-bound tour arrangements were treated as relating mainly to overseas coordination rather than taxable tour operator service, and the Board circular treating out-bound tours as outside service tax coverage was noted. The fact that service tax had already been paid on airfares booked under air travel services also supported the interim view. On that basis, pre-deposit of the demand was waived and recovery of the disputed amount was stayed pending disposal of the appeal.</description>
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