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Case Law Details

Case Name : Make My Trip (India) Private Limited Vs Additional Director General (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51844 of 2021
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
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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 abatem

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