2024 (6) TMI 1614

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....LA NAGESWARA RAO, MEMBER (TECHNICAL) For the Appellant : Ms. Radhika Shriranjani, Advocate For the Respondent : Mr. Neeraj Kumar, Authorized Representative ORDER Per: P.A. Augustian The issue in the present appeal is whether the demand of Service Tax against the amount received for conducting package tours abroad is liable to service tax under the category of tour operators service ....

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....oreign exchange for taxable service rendered is repatriated from or send outside India or not and considering the same, the Adjudication Authority confirmed the demand and also imposed penalty. Aggrieved by said order, the Appellant filed an appeal before the Commissioner (Appeals) and Commissioner (Appeals) upheld the impugned Order-In-Original vide order dated 21.08.2008. Aggrieved by said order....

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....manded by the Adjudication Authority is squarely covered by the decision of the Larger Bench in the matter of M/s. Cox & Kings Limited Vs. Commissioner (TAR) - Mumbai in the Interim Order No. 104/2023 dated 19.10.2023. Further, the issue was also considered by the Tribunal in the matter of M/s. Weldon Tours and Travels Pvt Ltd Vs. CC Service Tax, Delhi. As per the Final Order No. 55723/2024 dated ....