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2021 (2) TMI 487 - HC - Service TaxLevy of service tax - Tour operator service - respondent is engaged in providing package tours to domestic destination as well as international tourist spots - reverse charge mechanism - HELD THAT:- Admittedly, the order passed by the Commissioner (Appeals) is based on the decision of the High Court of Deli in TRAVELITE (INDIA) VERSUS UOI AND OTHERS [2014 (8) TMI 200 - DELHI HIGH COURT]. The aforesaid decision has been stayed by the Supreme Court in UNION OF INDIA AND ORS VERSUS M/S TRAVELITE (INDIA) [2014 (12) TMI 1099 - SC ORDER] and the matter is pending before the Supreme Court. Therefore, in the factual situation of the case, no useful purpose would be served by keeping the appeal pending before this Court. In the circumstances of the case, the orders passed by the Tribunal dated 21.06.2016 and 15.06.2016 passed by the Tribunal as well as the order dated 28.10.2014 passed by the Commissioner (Appeals) are hereby quashed and the Commissioner (Appeals) is directed to await the orders passed by the Supreme Court in the Special Leave Petition pending before it and to decide the appeal before it in the light of the decision which may be rendered by the Supreme Court in the aforesaid special leave petition. Appeal disposed off.
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