2015 (2) TMI 476

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Per: M V Ravindran:   1. All these four appeals of the same appellant are disposed of by a common order as they raise the same question of law and on the same set of facts. 2. The issue involved in this case is regarding the service tax liability that is fastened on the appellant under the category of "Tour Operator Services". It is the case of the Revenue that the appellant had conducte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... down by the Tribunal is that the activity of outbound tours abroad is not taxable under the tour operators services. He would submit that this ratio has been followed by the Mumbai Bench in the case of Travel Corporation (India) Ltd. Thomas Cook (India) Ltd. vs. CST, Mumbai ST/94/2010 - Mum & ST/85768 to ST/85770/2013-Mum and Final Order no. 21303-21306/2014 of Bangalore Bench in the case of Thom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X