TMI Blog2017 (4) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... the previous period, COMMISSIONER, SERVICE TAX, DELHI. VERSUS DEWAN TRAVELS PVT. LTD. [2017 (3) TMI 794 - CESTAT NEW DELHI], the Tribunal has held that the tour operator services in case of outbound tours are not taxable - appeal dismissed - decided against Revenue. - Service Tax Appeal No.ST/59531/2013-ST [DB] - Final Order No. 53095/2017 - Dated:- 20-4-2017 - MR. S.K. MOHANTY, MEMBER (JUDICIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority dropped the demand by observing that as per the records, the respondent performed part of their service outside India as such, the tour operator services in relation to package out going tour will qualify as export of service, not liable to service tax. Relying on the Circular of the Board dated 12.10.2007, the Original Authority dropped the demand. 3. The ld. A.R. elaborated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand was dropped by the original authority. The Revenue filed an appeal which was decided by the Tribunal vide Final Order No. 52415/2017 dated 17.03.2017. The facts of the present case are identical and as such, there is no merit in the appeal by the Revenue. 5. We have heard both the sides and perused the appeal records. Admittedly, in respect of respondent s own case on identical set of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of services of operating and arranging outbound tours which were consumed by the tourists beyond the territory of India, was not leviable to Service Tax as the taxable event was the provision of taxable service; and not the pursuit of the profession, of the taxable service provider. (iii) The Act authorizes the levy and collection of tax for providing a destination and consumption based taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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