2025 (6) TMI 2170

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.... BHAGYA DEVI, MEMBER (TECHNICAL) For the Appellant : Mr. Cherian Punnoose, Advocate For the Respondent : Ms. Money Jain, Authorized Representative (AR) ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is regarding service tax liability on outbound Hajj Tours under the category of Tour operator service. 2. Appellant is engaged in the activity of Tour operation. Since the....

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....more res integra and this Tribunal in Appellant's own case M/s. Akbar Travel and Tours Vs. Commr. of C. Ex., Cus. & S.T., Calicut (2016 (45) S.T.R 444 (Tri. - Bang) and in the case of M/s. Translanka Air Travels Pvt. Ltd., Vs. CST, Bangalore where it is held that:- "5. Heard both sides. The issue, whether the Appellant is liable to pay service tax for the amount received towards providing....