C.S.T., Delhi vs M/S. Paras Holidays Pvt. Ltd
- CitationAppeal No.ST/2184/2012-CU[DB]
Ratio decidendi
The rule this decision rests on
Services provided by a tour operator for outbound tours, that is tours beyond the territory of India, are not liable to service tax under the Tour Operator Service category, following the law declared by the Tribunal in Cox & Kings Ltd. v. CST, New Delhi, which holds that no service tax liability arises in respect of such services.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Yes
Appeal No.ST/2184/2012-CU[DB]
[Arising out of Order-in-Original No.71-72/GB/2012, dated 26.04.2012 passed by the C.S.T., Delhi]
C.S.T., Delhi Appellant
Vs.
M/s. Paras Holidays Pvt. Ltd. Respondent
Appearance
Mr. Amresh Jain, DR - for the appellant
Mr. Anil Gupta, C.A. - for the respondent
CORAM: Honble Justice G. Raghuram, President
Honble Mr. R.K. Singh, Member (Technical)
Final Order No.52914/2015, dated 17.09.2015
Per Justice G. Raghuram :
Revenue has preferred this appeal against the adjudication order dated 26.04.2012 passed by C.S.T., Delhi. The said order confirmed service tax demand under the taxable category Tour Operator Service for domestic services provided by the respondent/assessee but dropped proceedings pursuant to two Show Cause Notices dated 20.04.2010 and 21.04.2011, for outbound tours (beyond the territory of India) provided by the assessee. Revenues appeal is directed against the adjudication order to the extent service tax demand on outbound tours was dropped.
2. Having carefully perused the Show Cause Notices, the impugned order dated 26.04.2012 and the material facts on record, it is apparent that the respondent/assessee provided both domestic and outbound tours including planning, scheduling and organising of tours for its customers. The ld. Commissioner confirmed levy of service tax on domestic tours provided while dropping the demand for outbound tours. The immunity to levy of service tax on outbound tours (beyond the territory of India) it is no longer res integra. The decision of the Tribunal in Cox & Kings Ltd. Vs. CST, New Delhi [2014 (35) STR 817 (Tri. Del.)] covers this issue and rules that there is no service tax liability in respect of services provided for outbound tours.
3. In the light of the law declared, this appeal filed by Revenue has no merits and is accordingly dismissed.
(Justice G. Raghuram)
President
(R.K. Singh)
Member (Technical)
SSK
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