2015 (8) TMI 1071 - AT - Service Tax

Air transportation services - Issue of round trip tickets - Held that - Such activity would not call for confirmation of any service tax inasmuch as, air journey has originated from Maldives and not in India. By taking the decision in assessee s subsequent case into consideration, we are of the view that when the officer of the Revenue himself has dropped the proceedings in a subsequent case, the appellant should not be directed to deposit any amount. - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore allowed the appellant, a National Air carrier of Republic of Maldives, to stay the demand of duty on round trip tickets for Maldives-Trivandrum-Maldives journey. The Commissioner's decision was overturned based on a subsequent order favoring the appellant. No deposit was required from the appellant.