https://www.taxtmi.com/caselaws?id=372186 The Tribunal upheld the department's decision regarding the appellants, Tour Operators, providing services falling under 'Business Auxiliary Services' as per Section 65(19) of the Finance Act, 1994. The Tribunal found that the appellants' actions of suggesting hotel names to clients and receiving amounts from hotels constituted 'Promotion or Marketing of service provided by the client' under Business Auxiliary Services. Despite the appellant's argument that their activities did not align with the definition, the Tribunal dismissed the appeal, emphasizing the monetary benefits received from hotels for promoting their services. en-us Mon, 17 Dec 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372186 The Tribunal upheld the department's decision regarding the appellants, Tour Operators, providing services falling under 'Business Auxiliary Services' as per Section 65(19) of the Finance Act, 1994. The Tribunal found that the appellants' actions of suggesting hotel names to clients and receiving amounts from hotels constituted 'Promotion or Marketing of service provided by the client' under Business Auxiliary Services. Despite the appellant's argument that their activities did not align with the definition, the Tribunal dismissed the appeal, emphasizing the monetary benefits received from hotels for promoting their services. Case-Laws Service Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372186