2016 (7) TMI 1704

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....Asst. Commr (AR). ORDER M.V. RAVINDRAN, MEMBER (J) 1. This appeal is directed against order-in-original No. 46/ST/SB/2011-12 dated 31.07.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability in respect of payment received for rendering on the outbound tour, mostly in the case of holy Haj pilgrimage to Mecca, Saud....

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....UM. It is also noted that the judgement of the Tribunal in the case of Atlas Tours & Travels Pvt. Ltd. (supra) has been challenged by Revenue before the Hon'ble Supreme Court in Civil Appeal No. 781-784 of 2016 and after condoning the delay, the Apex Court dismissed the Civil Appeal filed by Revenue. We also notice that the appellant's own case in final order No. 21589-21597/2015 dated 15.....