https://www.taxtmi.com/caselaws?id=433300 The Appellate Tribunal CESTAT AHMEDABAD remanded the case to the adjudicating authority for fresh assessment, allowing the appellant to submit documents and have a personal hearing. The Tribunal held that the appellant's activities did not constitute taxable services under "Tour Operator Service" as they did not provide consultancy for planning, organizing, or arranging tours. The decision emphasized the need to reexamine all issues, including limitations and suppression, ensuring a fair opportunity for the appellant to present their case. The judgment was pronounced on 23.01.2023, setting aside the impugned order and allowing the appeal for reconsideration. en-us Mon, 23 Jan 2023 00:00:00 +0530 Fri, 27 Jan 2023 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433300 The Appellate Tribunal CESTAT AHMEDABAD remanded the case to the adjudicating authority for fresh assessment, allowing the appellant to submit documents and have a personal hearing. The Tribunal held that the appellant's activities did not constitute taxable services under "Tour Operator Service" as they did not provide consultancy for planning, organizing, or arranging tours. The decision emphasized the need to reexamine all issues, including limitations and suppression, ensuring a fair opportunity for the appellant to present their case. The judgment was pronounced on 23.01.2023, setting aside the impugned order and allowing the appeal for reconsideration. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433300