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TMI Blog2023 (9) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal No. ST/188/2010 filed by Revenue against the impugned order dated 29/10/2009 is rejected. The Cross Objection filed by the assessee is also disposed of. Appeals filed by BTPL (ST/104/2010, ST/55430/2013 and ST/54736/2014) were disposed of in view of above findings on export of services. The department appeal before the Hon ble Apex Court was also dismissed as not pressed for as reported in the Supreme Court Website. Following the ratio of the said decision in the appellant s own case M/S BIRD TRAVELS (P) LTD. VERSUS CCE, NEW DELHI. [ 2017 (3) TMI 1930 - CESTAT DELHI] , the appeal of the appellant allowed on the same terms as was allowed in terms of the decision of the CESTAT, New Delhi in M/S BIRD TRAVELS (P) LIMITED VERSUS C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the said order, the appellant filed appeal before the Ld. Commissioner (Appeals) who rejected the appeal of the appellant. Hence, the present appeal. 2.1 Ld. Consultant appearing on behalf of the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellant on the same issue for the earlier period and later periods, had filed four appeals including the present appeal before this Tribunal, the details of which are given herein below:- Appeal No. Impugned Order No. Period of Dispute Amount involved ST/104/2010-CU(DB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of the GSA commission was received in foreign exchange. Hence, the services rendered by the appellant would amount to export of services. He further submitted that the Tribunal in the appellant s own three cases for the periods July 2003 to march 2008, April 2009 to September 2010 and October 2010 to September 2011 has been pleased to hold in favour of the appellant on limitation by rejecting department s appeal. The Tribunal further held that the Business Auxiliary Service (BAS) provided by the appellant to the three foreign airlines, namely, Hann Air, S.N Brussels Ice land Air as GSA are to be treated as export of service. He then referred to paras 8 9 of the Final Order No. 52656-52659 of 2016 dated- 28-07-2016 in their own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als before the Tribunal but the Tribunal vide its Final Order dated 28.07.2016 disposed of three appeals only and the present appeal could not be tagged with the earlier appeals as the same was transferred to the CESTAT, Chandigarh for disposal. 5. Further, I find that the issue involved in all four appeals is identical and the Principal Bench of Tribunal while disposing of the three appeals has held as under:- 8 . In respect of two appeals by BTPL against the impugned orders dated 27-11-2012 and 8-7-2014, BTPL strongly contended that in respect of three foreign airlines, Hann Air, S.N. Brussels and Iceland Air, the services provided as GSA are to be treated as export of services. It is the case of BTPL that these airlines do not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TPL are not liable to service tax under BAS as services are covered by export. Reference can also be made to Tribunal s decision in GAP International Sourcing (India) Pvt. Ltd. - 2015 (37) S.T.R. 757 (Tri.-Del.). It was held that service tax, though levied on commercial activities, is a destination based consumption tax and that it is not a charge on business but on the consumer. 9 . Considering the discussion and analysis as above, both the appeals (ST/104/2010 ST/188/2010) against the impugned order dated 19-10-2009 are rejected. The C.O. filed also disposed of. Appeals filed by BTPL (ST/55430/2013 ST/54736/2014) are disposed of in view of above findings on export of services. The tax liability, if any, is upheld only where the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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