2015 (4) TMI 1355 - AT - Service Tax

Levy of service tax - Tour Operator service - providing services in connection with religious trips Hajj and Umrah mainly to Mecca, Madina, Mina, Muzdalifa etc. - HELD THAT - Both the sides agree that the issue involved in the present appeals has been considered by this Tribunal in the case of M/S COX KINGS INDIA LTD., M/S TRAVEL CORPORATION OF INDIA LTD. AND M/S SWAGATAM TOURS PVT. LIMITED VERSUS CST, NEW DELHI 2013 (12) TMI 1024 - CESTAT NEW DELHI . The Tribunal had decided the issue in favour of the appellant. Appeal allowed.

Summary

Issues:
1. Tribunal's direction to deposit entire amount demanded due to lack of seriousness in pursuing stay application.
2. Rejection of modification application by Tribunal.
3. Challenge of Tribunal's order in High Court.
4. High Court's order setting aside Tribunal's decision and directing fresh hearing of stay application.
5. Waiver of pre-deposit requirement by Tribunal.
6. Decision on appeals based on previous Tribunal ruling.
7. Nature of services provided by the appellant in connection with religious trips.
8. Reference to previous Tribunal decision in M/s. Cox & Kings India Ltd. & Others v. Commissioner of Service Tax, New Delhi.

Analysis:
1. The Tribunal directed the appellant to deposit the entire amount demanded, citing lack of seriousness in pursuing the stay application. The Tribunal also rejected the modification application on the grounds of inability to alter its order, leading to the appellant challenging this decision in the High Court of Kerala.

2. The High Court, in its order dated 22-1-2015, set aside the Tribunal's decision and instructed a fresh hearing of the stay application. Subsequently, the matters were brought before the Tribunal for reconsideration.

3. Upon hearing both parties, the Tribunal noted that the issue at hand had previously been addressed in a case involving M/s. Cox & Kings India Ltd. & Others v. Commissioner of Service Tax, New Delhi. In that case, the Tribunal ruled in favor of the appellant, leading to a waiver of the pre-deposit requirement in the present appeals and the initiation of final decision proceedings.

4. The appellant's business involves providing services related to religious trips, specifically Hajj and Umrah to locations like Mecca, Madina, Mina, and Muzdalifa. Both parties acknowledged that the issue in the current appeals had been resolved in the aforementioned Cox & Kings case, with the Tribunal deciding in favor of the appellant.

5. Ultimately, the Tribunal allowed the appeals based on the precedent set by the previous ruling in the Cox & Kings case, granting consequential relief as necessary. The decision was pronounced in open court, concluding the legal proceedings in this matter.