No Service Tax on Mark-up for Domestic Travel: CESTAT Chennai

Hi Tours Mamallapuram Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) Introduction: The case of “Hi Tours Mamallapuram Private Limited vs. Commissioner of Service Tax” heard by the Central Excise and Service Tax Appellate Tribunal (CESTAT) Chennai revolves around the liability of the assessee to pay Service Tax on the mark-up or margin earned for booking tickets for domestic travel. This article provides a comprehensive analysis of the case, including the key facts, arguments, CESTAT’s findings, and the ultimate conclusion. Detailed Analysis: 1. Background of ...