2025 (5) TMI 1531

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....) And Hon'ble Mr. Pullela Nageswara Rao, Member ( Technical ) Mr. G. Jayaprakash, Advocate for the Appellant Mr. M. A. Jithendra, Asst. Commr. ( AR ) for the Respondent ORDER Per : P. A. Augustian The issue in the present appeal is whether the activity carried out by the Appellant up to 31.06.2012 in assisting of Haj Pilgrims was falling under the category of 'tour operator&....

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....order dated 18.03.2015 confirmed the demand along with interest and also imposed penalty under the provisions of Finance Act, 1994. Aggrieved by the said order an appeal was filed before the Commissioner (Appeals). However, Commissioner (Appeals) confirmed the finding in the impugned order. Aggrieved by said order, present appeal is filed before this Tribunal. 3. When the appeal came up for hea....

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....& Kings Ltd. Vs. Commissioner - 2017 (4) G.S.T.L. J74 (CESTAT)] (iii) M/S. Cox & Kings Ltd., Vs. Commissioner of Service Tax, Mumbai - 2017 (4) TMI 852, CESTAT MUMBAI (iv) Commissioner Vs. Al-Hussam India Hajj & Umrah Services Management-2016 (44) S.T.R. J149 (S.C.) (v) Al-Hussam India Hajj & Umrah Services Management Vs. C.C.E. & S.T., COCHIN - 2016 (44) S.T.R. 280 (Tri....