https://www.taxtmi.com/caselaws?id=234620 Operating point-to-point buses and leasing buses for passenger transport was treated as tour operator service, but the demand failed because Notification No. 20/2009-S.T. was retrospectively extended from 1 April 2000 by the Finance Act, 2011, exempting the activity from service tax. Commission received for booking tickets for other operators was held taxable as Business Auxiliary Service because it amounted to promoting or marketing those operators' services. The Business Auxiliary Service demand was sustained on merits, while the quantum of demand and the related limitation and penalty issues were remitted for fresh consideration. en-us Wed, 18 Jul 2012 00:00:00 +0530 Sat, 02 Aug 2014 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234620 Operating point-to-point buses and leasing buses for passenger transport was treated as tour operator service, but the demand failed because Notification No. 20/2009-S.T. was retrospectively extended from 1 April 2000 by the Finance Act, 2011, exempting the activity from service tax. Commission received for booking tickets for other operators was held taxable as Business Auxiliary Service because it amounted to promoting or marketing those operators' services. The Business Auxiliary Service demand was sustained on merits, while the quantum of demand and the related limitation and penalty issues were remitted for fresh consideration. Case-Laws Service Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234620