https://www.taxtmi.com/caselaws?id=366920 Hotel booking charges arranged by a tour operator were not covered within tour operator service under the pre-10.09.2004 definition, which was limited to operating tours in a tourist vehicle. The amendment effective 10.09.2004 expanded the scope to include planning, scheduling, organising or arranging tours, expressly covering accommodation and similar services. On that reading, hotel accommodation became taxable only from the amendment date, and the Board's clarification dated 17.01.2005 supported that interpretation. Service tax liability, with interest and penalties, therefore applied only for the post-amendment period, while the pre-10.09.2004 demand was unsustainable. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366920 Hotel booking charges arranged by a tour operator were not covered within tour operator service under the pre-10.09.2004 definition, which was limited to operating tours in a tourist vehicle. The amendment effective 10.09.2004 expanded the scope to include planning, scheduling, organising or arranging tours, expressly covering accommodation and similar services. On that reading, hotel accommodation became taxable only from the amendment date, and the Board's clarification dated 17.01.2005 supported that interpretation. Service tax liability, with interest and penalties, therefore applied only for the post-amendment period, while the pre-10.09.2004 demand was unsustainable. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366920