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    <title>2025 (5) TMI 315 - CESTAT CHENNAI</title>
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    <description>Tribunal resolved a service tax dispute regarding tour operator services. The key issue was whether air/train ticket booking charges should be included in taxable service value. The Tribunal ruled that mere ticket trading without tour organization does not constitute a taxable service. The appellant&#039;s ticket booking activity was deemed separate from tour operator services, and service tax demands were set aside, allowing the appeal with consequential relief.</description>
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      <description>Tribunal resolved a service tax dispute regarding tour operator services. The key issue was whether air/train ticket booking charges should be included in taxable service value. The Tribunal ruled that mere ticket trading without tour organization does not constitute a taxable service. The appellant&#039;s ticket booking activity was deemed separate from tour operator services, and service tax demands were set aside, allowing the appeal with consequential relief.</description>
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