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Appellant Excluded from "Tour Operator Service" Definition; Tour Planning Managed by M/s Gujarat Ambuja Cements Ltd. from 2004.

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....Tour operator service - All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the ambit of 'tour operator service'. - AT....