2009 (5) TMI 45

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....R, for the Respondent. I have heard both sides on the appeal against the order of the Commissioner of Central Excise confirming a demand of service tax of Rs.40,920/- together with interest by holding that the appellants herein were rendering 'tour operators services' for the period from 10.9.2004 to 30.9.2004 and imposing a penalty of amount equal to the tax under Section 78 and penalty of Rs.10....