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2015 (7) TMI 1428 - AT - Service TaxLevy of Service Tax - Tour Operator services - conducting outbound tours for performing Haj to Mecca and Medina - HELD THAT:- Both sides agree that the issue has been covered by the earlier decision of the Tribunal in the case of M/S COX & KINGS INDIA LTD., M/S TRAVEL CORPORATION OF INDIA LTD. AND M/S SWAGATAM TOURS PVT. LIMITED VERSUS CST, NEW DELHI [2013 (12) TMI 1024 - CESTAT NEW DELHI] which stands followed in the subsequent decision - One such reference can be made to Tribunal’s decision in the case of ATLAS TOURS & TRAVELS PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2015 (2) TMI 476 - CESTAT MUMBAI] where it was held that activity of outbound tours abroad is not taxable. Appeal allowed.
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