Atlas Tours & Travels Pvt. Ltd vs Commissioner Of Service Tax on 15 January, 2015
that the issue involved in the present writ
18:04:16 IST
Reason: petitions concern assessee(s) whose
liability to pay tax even if this Court
were to rule against them, would be less
than two crores in each case. As a matter
2
of fact, according to the petitioner(s),
the issue is already decided in favour of
the assessee(s) by the Customs, Excise and
Service Tax Appellate Tribunal, West Zonal
Bench, Mumbai passed in Atlas Tours &
Travels Pvt. Ltd. vs. Commissioner of
Service Tax, Mumbai, on 15.01.2015, which
decision in turn has been upheld by this
Court on 29.01.2016 in Civil Appeal
Nos.781-784/2016 arising from Diary
No.28542/2015 titled ‘Commissioner of
Service Tax, Mumbai vs. M/s. Atlas Tours &
Travels Pvt. Ltd.