2017 (12) TMI 506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER: S.K. MOHANTY This appeal is directed against the impugned order dated 06.03.2012 passed by the Commissioner of Customs and Central Excise (Appeals-I), Jaipur. 2. Brief facts of the case are that the appellant is registered with the Service Tax Department for providing various taxable services. During the course of audit of books of accounts maintained by the appellant, the Department obse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant's hotel and such service is provided outside India and also consumed outside India. Therefore, it is his submission that such service cannot be leviable to Service Tax in India and the appellant will not be liable to pay Service Tax under reverse charge mechanism. The ld. Consultant further submitted that part of the Service Tax demand is not sustainable inasmuch as, import of service w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dings recorded in the impugned order. 5. Heard both sides and perused the records. 6. The fact is not under dispute that whenever the foreign tourists planned to visit India, they approached the overseas agents for necessary guidance for booking of accommodation in India. It has also not been disputed by the Department that the appellant had never advised to the foreign clients to approach the p....