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2023 (9) TMI 1376 - AT - Service TaxLevy of service tax - Business Auxiliary Services - providing travel relating services to both domestic as well as international travellers - export of services - HELD THAT:- The appellant filed four appeals 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. While disposing of the ROM Application, the Tribunal in Para 9 has held that 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 CCE, DELHI-I AND CST-DELHI-I (VICE-VERSA) [2016 (8) TMI 720 - CESTAT NEW DELHI]. Appeal disposed off.
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