https://www.taxtmi.com/caselaws?id=340291 The Tribunal upheld the impugned order, dismissing the Revenue's appeal against M/s Dewan Travels Pvt. Ltd. The respondent was found not liable to pay service tax on package tours and Business Auxiliary Services. The Tribunal determined that the respondent's activities did not qualify as 'export of services' under the Export of Service Rules, 2005, as the services were not performed outside India and payments were not in convertible foreign currency. The Tribunal referenced previous judgments and concluded that the Revenue's arguments lacked merit, leading to the dismissal of the appeal. en-us Fri, 17 Mar 2017 00:00:00 +0530 Mon, 24 Apr 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340291 The Tribunal upheld the impugned order, dismissing the Revenue's appeal against M/s Dewan Travels Pvt. Ltd. The respondent was found not liable to pay service tax on package tours and Business Auxiliary Services. The Tribunal determined that the respondent's activities did not qualify as 'export of services' under the Export of Service Rules, 2005, as the services were not performed outside India and payments were not in convertible foreign currency. The Tribunal referenced previous judgments and concluded that the Revenue's arguments lacked merit, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340291