Make My Trip Eligible for Abatement Notification Benefit as Facilitator Between Hotel & Customer

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 com

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