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2016 (7) TMI 1704

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..... ts of tourists which included food, accommodation and guidance - HELD THAT:- The issue involved in this case is no more res integra as the Tribunal in the case of ATLAS TOURS TRAVELS PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [ 2015 (2) TMI 476 - CESTAT MUMBAI] has held that outbound tours of Haj-Umrah to Mecca and Madina are not taxable; to come to such a conclusion the Bench relied upon .....

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..... involved in this case is regarding the service tax liability in respect of payment received for rendering on the outbound tour, mostly in the case of holy Haj pilgrimage to Mecca, Saudi Arabia, for the benefits of tourists which included food, accommodation and guidance. The lower authorities were of the view that the amounts received for the said services during the period 10.09.2004 upto Septemb .....

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..... ndoning the delay, the Apex Court dismissed the Civil Appeal filed by Revenue. We also notice that the appellant's own case in final order No. 21589-21597/2015 dated 15.07.2015, the Tribunal has held in favour of the appellant on the self same issue. We do not find any reason to deviate from such a view already taken by the Tribunal and also disposed of finally by the Apex Court. We hold that .....

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