Air Ticket Booking Alone Not Taxable as ‘Tour Operator’ Service: CESTAT Chennai

Hi Tour Mamallapuram Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai allowed the appeal filed by a tour operator against service tax demands relating to air ticket and train ticket booking charges. The Department had alleged that during April 2013 to March 2014, the appellant booked air tickets for customers and paid service tax on a value lower than the invoice value. A show cause notice was issued demanding differential service tax, interest, and penalty under Section 76 of the Finance Act, ...