TMI Blog2015 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... hi [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 unsustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharge the service tax liability on the amounts so collected. It is also the case of the Revenue that the said activity is taxable as the amounts collected by the appellants are not in foreign currency and that the recipient of the services are from India. It is the case of the appellant that the said definition would not apply to the tour operators service, as also the services are consumed abro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of the records and the case laws cited by the learned CA, we find that 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 and we do so. 5. The impugned orders are set aside, the appeals are allowed. (Dictated in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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