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2007 (9) TMI 233

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....udgement / Order / Decisions)<br>Dated:- 27-9-2007<br>ST/415/2007 - 478/2007/(PB), <br>Service Tax<br>S/Shri S.S. Kang, Vice-President and T.K. Jayaraman, Member (T) Shri O.P. Agarwal, C.A., for th....

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....at the applicants were only transporting employees of Rajasthan State Mines and Mineral Ltd. Therefore, they are not providing any service as tour operator. The applicant also submitted that some port....