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2025 (5) TMI 1531

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....eswara 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' services under Section 65(115) r/w ....

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....d 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 hearing, the Ld. Counsel for the Appellant subm....

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....STAT)] (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. Bang.) 4. The Ld. Authorised Representative (AR) for the revenue fairly....