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 company that owns an online platform named “makemytrip.com, which allowed customers to book hotel rooms, flight bookings, train bookings,...