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2015 (2) TMI 476 - AT - Service TaxTour Operator Services - Appellant had conducted "Outbound Tours" of Haj-Umrah to Makkah and Madina, during the material period and did not discharge the service tax liability on the amounts so collected - Held that:- Following decision of M/s Cox & Kings India Ltd. vs. CST, New Delhi [2013 (12) TMI 1024 - CESTAT NEW DELHI] and this ratio has been followed by the Mumbai Bench in the case of Travel Corporation (India) Ltd. Thomas Cook (India) Ltd. vs. CST, Mumbai [2014 (8) TMI 826 - CESTAT MUMBAI] - this issue is squarely covered in favour of the appellant. Accordingly, in view of the foregoing and the judicial pronouncements, we find that the impugned orders are unsustainable and liable to set aside - Decided in favour of assessee.
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