Service Tax payable on Facilitation Fee Charged by RTDC

Commissioner of Central Goods and Service Tax Vs Rajasthan Tourism Development Corporation Ltd. (Rajasthan High Court) The facts of the case are that the appellant is a Govt. company having 100% share holding of State of Rajasthan. The main activity of the appellant is to develop tourism and infrastructure activities in the State of Rajasthan. They have introduced railway transport by the name & style of “Palace on Wheels” and “Royal Rajasthan on Wheels”, to develop the tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with va...