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    <title>2006 (3) TMI 62 - HIGH COURT, BOMBAY</title>
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    <description>The Bombay HC directed the petitioner to apply for service tax registration and required provisional registration to be granted. It further directed the authority to determine whether the petitioner falls within the category of tour operators. Pending that adjudication, no penal or coercive action is to be taken, and any demand may arise only after the authority completes its decision-making process.</description>
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    <pubDate>Mon, 13 Mar 2006 00:00:00 +0530</pubDate>
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      <description>The Bombay HC directed the petitioner to apply for service tax registration and required provisional registration to be granted. It further directed the authority to determine whether the petitioner falls within the category of tour operators. Pending that adjudication, no penal or coercive action is to be taken, and any demand may arise only after the authority completes its decision-making process.</description>
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