Providing online ticket booking services not constitute trading: CESTAT Mumbai

Commissioner of Service Tax Vs Bigtree Entertainment Private Limited (CESTAT Mumbai) CESTAT Mumbai adjudicated an appeal filed by the Revenue challenging the order of the Commissioner of Service Tax-VI, Mumbai, which had dropped the show-cause proceedings against Bigtree Entertainment Private Limited for the period from April 2010 to March 2014. The appellant argued that the respondent, operating the online ticketing platform BookMyShow, was effectively trading cinema and event tickets, an exempt activity, and thus any input service credit (CENVAT) claimed should be reversed under Rule 6(3) of...