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2010 (7) TMI 116 - CESTAT, BANGALORE
M/s. Royal Omania Tours & Travels Pvt. Ltd. Versus CCE, Cochin
Tour operator services – composite services – services are provided within India and out of India - appellant undertakes a tour of holy places like Jordan, Israel and Egypt etc. for which he charged consolidated amount which includes value of Air Ticket, accommodation, food, sightseeing, visa charges etc. – Held that: - Chartered Accountant’s certificate was not produced before the adjudicating authority – matter remanded back