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    <title>2024 (6) TMI 395 - CESTAT NEW DELHI</title>
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    <description>The Tribunal concluded that the appellant was not liable for service tax on amounts collected for tour operator services and short-term accommodation, as these were deemed fees for statutory functions under wildlife protection laws, not for organizing tours. Consequently, the original order demanding Rs.34,16,003 was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal concluded that the appellant was not liable for service tax on amounts collected for tour operator services and short-term accommodation, as these were deemed fees for statutory functions under wildlife protection laws, not for organizing tours. Consequently, the original order demanding Rs.34,16,003 was set aside, and the appeal was allowed.</description>
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