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    <title>Tour Operator Charges Equal to Hotel Aggregators, Qualifies as &quot;Pure Agent,&quot; Excludes Accommodation from Main Service Value.</title>
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    <description>Valuation - Tour Operator Services - Since, the applicant is charging the same amount from their client as is paid by them to the hotel aggregators and all other conditions of &quot;pure agent&quot; are also satisfied, the value of hotel accommodation cannot be added to value of their main service which is booking of hotel accommodation.</description>
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