2009 (5) TMI 96

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..... ts, major portion is utilized for the air fare and expenses towards the said tour in Srilanka. Only a small portion is given to the appellants as commission. - Appellant had already discharged the service tax liability of Rs. 40,000/-. In our view, the appellants have prima facie case in their favour – stay granted - ST/700/2008 - 775/2009 - Dated:- 13-5-2009 - S/Shri T,K. Jayaraman, Member (T) .....

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..... e air fare and expenses towards the said tour in Srilanka. Only a small portion is given to the appellants as commission. Further she invited our attention to the Trade Notice No. 71-C.E. (Service Tax)/97 dt. 29-8-1997 of the Central Excise Commissionerate, New Delhi. She invited our attention to para 3.6 in which it is stated "service rendered by tour operators in respect of Out-bound tourism do .....

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