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Make My Trip Eligible for Abatement Notification Benefit as Facilitator Between Hotel & Customer
Case Law Details
- Case Name
- Make My Trip (India) Private Limited Vs Additional Director General (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Make My Trip (India) Private Limited Vs Additional Director General (CESTAT Delhi)
Conclusion: When a person, otherwise was qualified as a tour operator but provide only booking of accommodation service, then such a tour operator would be entitled to claim abatement under the Abatement Notifications as assessee-Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.
Held: Assessee was an Indian online travel company that owns an online platform named “makemytrip.com, which allowed customers to book hotel rooms, flight bookings, train bookings,...
Author Info
