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    <title>2018 (8) TMI 490 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the demand confirmed on the services of a tour operator for the specific period. The demand was deemed unsustainable as the services fell within the retrospective exemption period under notification No. 20/2009-ST from 1st April 2000. The appellant was granted the opportunity to seek a refund through the proper authority in accordance with the law. The judgment emphasizes the importance of aligning decisions with applicable legal provisions for the proper application of tax laws concerning tour operator services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365018</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the demand confirmed on the services of a tour operator for the specific period. The demand was deemed unsustainable as the services fell within the retrospective exemption period under notification No. 20/2009-ST from 1st April 2000. The appellant was granted the opportunity to seek a refund through the proper authority in accordance with the law. The judgment emphasizes the importance of aligning decisions with applicable legal provisions for the proper application of tax laws concerning tour operator services.</description>
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