2015 (1) TMI 997

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..... NT We admit the appeal on the following question. "Whether the impugned judgment and order contains any findings and conclusions on the issue raised by the appellant or not?" 2. Sri Jalakam Satyanarayana, learned counsel, takes notice of the appeal. 3. Learned counsel for the appellant submits that the learned Tribunal [2014 (35) S.T.R. 378 (Tri.-Bang.)], except the conclusion in par .....

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..... umerated in Section 65(115)(n), the petitioner cannot gainfully contend that it did not provide the taxable tour operate service." 6. We are of the view that the aforesaid conclusion is not good enough. The learned Tribunal while rendering judgment, should have recorded the issues involved in the matter, then ought to have discussed the same and then come to conclusion. It appears that the l .....

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