2014 (8) TMI 854

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....ingh This order is being passed in respect of the following two appeals filed by Revenue (i) Appeal No. ST/488/2009-CU[DB] filed against Order-In-Appeal No.12,13-ST/ALLD/2009 dated 16/03/2009 passed in respect of M/s. Dwivedi Travels dropping the service tax demand of Rs. 4,59,007/- (along with interest & penalties) which was confirmed along with interest and penalties vide Order-In-Original No.M....

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....2002 to March 2006. The Original adjudicating authority confirmed the aforementioned demands alongwith interest and penalties. But the Commissioner (Appeals) set aside the aforesaid Orders-In-Original holding that the service provided by respondents did not fall under the category of Tour Operator Service. 3. The Revenue in its appeals has contended that as per the contract entered into by the ap....

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.... We have considered the facts and contentions of Revenue. It is seen that the issue involved in these appeals is squarely covered in favour of Revenue in the CESTAT final order No.ST/A/56363-56364/2013-CU[DB] dated 02.05.2013 in case of Anil Kumar Agnihotri and other Vs. CCE Kanpur and also in the CESTAT final order No.ST/A/57778-57779/2013-CU[DB] dated 20/09/2013 in respect of M/s. Friends Tour &....