2015 (7) TMI 1428

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..... IA 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] which stands followed in the subsequent decision - One such reference can be made to Tribunal s decision in the case of ATLAS TOURS TRAVELS PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [ 2015 (2) TMI 476 - CESTAT MUMBAI] where it was held that a .....

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..... red by the earlier decision of the Tribunal in the case of Cox and Kings India Ltd. [2014 (35) S.T.R. 817 (Tri.-Del.)] which stands followed in the subsequent decision. One such reference can be made to Tribunal s decision in the case of M/s. Atlas Tours Travels Pt. Ltd. : Final Order Nos. A162-165/2015/STB, dated 15-1-2015. For better appreciation, we reproduce Para 3 of the said decision. .....

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