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    <title>2023 (9) TMI 78 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that trading air tickets alone did not attract Service Tax under tour operator services. Consequently, the demand for Service Tax on domestic travel ticket bookings was deemed not applicable, and the direction of the Commissioner (Appeals) was set aside. The appeal was allowed, granting consequential benefits as per the law.</description>
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      <description>The Tribunal held that trading air tickets alone did not attract Service Tax under tour operator services. Consequently, the demand for Service Tax on domestic travel ticket bookings was deemed not applicable, and the direction of the Commissioner (Appeals) was set aside. The appeal was allowed, granting consequential benefits as per the law.</description>
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