Custom, Excise & Service Tax Tribunal
Akbar Travel And Tours vs Commissioner Of Central Excise, ... on 15 July, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/20546/2015-DB, ST/20584/2015-DB, ST/20585/2015-DB, ST/20586/2015-DB, ST/20587/2015-DB, ST/20588/2015-DB, ST/20589/2015-DB, ST/20590/2015-DB, ST/20591/2015-DB [Arising out of Order-in-Original No. CAL-EXCUS-000-COM-001/14-15 dated 09/12/2014; No. CAL-EXCUS-00-COM-017/14-15 dated 12/12/2014; No. CAL-EXCUS-000-COM-018/14-15 dated 12/12/2014; No. CAL-EXCUS-000-COM-015/14-15 dated 12/12/2014; No. CAL-EXCUS-000-COM-016/14-15 dated 12/12/2014; No. CAL-EXCUS-000-COM-014/14-15 dated 12/12/2014; No. CAL-EXCUS-000-COM-018/14-15 dated 12/12/2014; No. CAL-EXCUS-000-COM-019/14-15 dated 12/12/2014 all passed by Commissioner Of Central Excise, Customs and Service Tax , CALICUT ] For approval and signature: HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Akbar Travel And Tours 1st Floor, Noorjahan Building, Opp. AVHS Ponnani MALAPPURAM - 679577 KERALA Appellant(s) Al Hind Tours And Travels Western Tourist Home Complex, Mavoor Road, Puthiyara PO KOZHIKODE - 673004 KERALA Appellant(s) Abdul Salam 4/231-E, 2nd Floor, Alankar Building, Beypore CALICUT - 673001 KERALA Appellant(s) Kerala Islam Haji And Umarah Services Hybon Plaza Building, Puthiyara PO KOZHIKODE - 04 KERALA Appellant(s) Al Falah Travels And Haji Group Pandikkad Road, Manjeri malappuram - 676121 KERALA Appellant(s) Samastha Kerala Sunni Yuvajana Sangam Markaz Complex, I G Road CALICUT. KERALA Appellant(s) T Mohammed Harris Western Building, Mavoor Road KOZHIKODE - 673002 KERALA Appellant(s) M V Vazeerudheen 4/231-F, 2nd Floor, Alankar Building, Beypore CALICUT - 673001 KERALA Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Calicut CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE, - 673001 KERALA Respondent(s)
Appearance:
Mr. Archit Aggarwal, CA For the Appellant Mr. N. Jagadish, Superintendent (AR) For the Respondent Date of Hearing: 15/07/2015 Date of Decision: 15/07/2015 CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Final Order No. 21589-21597 / 2015 Per : ARCHANA WADHWA The issue in all the appeals is identical and accordingly the appeals are being disposed of by a common order, although they arise out of different orders passed by the authorities below.
2. The issue involved is as to whether the appellant who is conducting outbound tours for performing Haj to Mecca and Medina are liable to service tax under the category of Tour Operator services or not. Both sides agree that the issue has been covered by the earlier decision of the Tribunal in the case of Cox and Kings India Ltd. which stands followed in the subsequent decision. One such reference can be made to Tribunals decision in the case of M/s. Atlas Tours & Travels Pt. Ltd.: Final Order No.A162-165/15/STB dated 15.1.2015. For better appreciation, we reproduce para 3 of the said decision.
3. Learned CA would submit that this particular issue was argued before the co-ordinate Bench of this Tribunal in the case of M/s. Cox & Kings India Ltd. vs. CST, New Delhi: 2013-TIOL-1907-CESTAT-DEL. It is his submission that the law which has been laid down by the Tribunal is that the activity of outbound tours abroad is not taxable under the tour operators services. He would submit that this ratio has been followed by the Mumbai Bench in the case of Travel Corporation (India) Ltd., Thomas Cook (India) Ltd. vs. CST, Mumbai: 2014-TIOL-1547-CESTAT-MUM and Final Order No.21303-21306/2014 of Bangalore Bench in the case of Thomas Cook (India) Ltd. By following the above decision, which in turn has followed the earlier precedent decisions of the Tribunal, we set aside the impugned orders and allow all the appeals with consequential relief to the appellant.
(Order pronounced in open court) ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER 4