2015 (11) TMI 620

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....er M V Ravindran This appeal is directed against Order-in-Appeal No. PVR/265/NGP/2012 dated 31-12-2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund claim of the service tax paid by the appellant under the category of Tour Operator Services. Appellant had disputed the service tax liability under the Tour Operator Category subseque....

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....s now covered by the order of this bench in the case of Hardesh Ores Pvt. Ltd. as reported at -Appeal No. ST/206/2010. 6. I find that the appellant's argument regarding non-consideration of various facts by both the lower authorities will not carry the case any further, as rightly pointed out by the learned departmental representative that in the case of Hardesh Ores Pvt. Ltd. (supra), this....