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Air Ticket Booking Alone Not Taxable as ‘Tour Operator’ Service: CESTAT Chennai
Case Law Details
- Case Name
- Hi Tour Mamallapuram Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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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 ...
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