2006 (3) TMI 62

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....ncerned authority without prejudice to its contention that it is not liable to pay service tax as it does not fall in the category of 'tour operators'. 2. In the light of the submission made by the learned counsel for the petitioners, we are satisfied that diverse issues raised in the writ petition need not be examined by us on merits and that interest of justice shall be subserved by the followi....