2017 (4) TMI 1373

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....For The Appellant : Mr.Amresh Jain, D.R. For The Respondent : Mr.A.K. Batra, C. A. ORDER PER: B.RAVICHANDRAN The Revenue is in appeal against order dated 30.04.2013 passed by the Commissioner, Service Tax, New Delhi. 2. Brief facts of the case are that the respondent is a tour operator providing taxable service under the category of air travel agency service, BAS and tour operator s....

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....ng that the services rendered by the respondent should be considered as export of service. He further submitted that the condition of payment in foreign exchange is not fulfilled in the present case, as such, the service cannot be considered as exported, due to non-fulfillment of condition under Rule 3 (2) of Export of Service Rules, 2005. The Revenue further contended that the services of organiz....

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....2017 upheld the findings of the Original authority observing as below:- "7. After careful consideration of the facts on record and the submissions of both sides, it appears that the subject matter was discussed and decided by CESTAT Delhi in the case of COX Kings India Ltd. vs. Commissioner of Service Tax, New Delhi 2014 (35) S.T.R. 817(Tri.-Del.). The CESTAT in this case inter alia obser....