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Airline Tour Packages Not Taxable as Tour Operator Service as No Tour Planning Was Done: CESTAT Kolkata
Case Law Details
- Case Name
- Air India Limited Vs Principal Commissioner of Service Tax (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Air India Limited Vs Principal Commissioner of Service Tax (CESTAT Kolkata)
The case concerns a dispute regarding Service Tax demands raised against an airline engaged in the transportation of passengers and goods by aircraft. The airline also offered promotional schemes to customers that included coupons for hotel stays and transportation to tourist locations along with other services for a lump sum amount. These promotional offerings were described as “tour packages.”
During the period from 2008–09 to 2010–11, the airline also incurred certain expenses on behalf of i...
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