https://www.taxtmi.com/caselaws?id=418486 The High Court upheld the imposition of service tax on facilitation fees collected by the Rajasthan Tourism Development Corporation (RTDC) from shop owners along the tourist route for the luxury train "Palace on Wheels." The court determined that the activity constituted business auxiliary services under Section 65(19) of the Finance Act, 1994, involving the promotion of goods for sale. The judgment emphasized that the arrangement aimed at marketing goods to tourists, leading to the dismissal of RTDC's appeal. en-us Tue, 08 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 07:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418486 The High Court upheld the imposition of service tax on facilitation fees collected by the Rajasthan Tourism Development Corporation (RTDC) from shop owners along the tourist route for the luxury train "Palace on Wheels." The court determined that the activity constituted business auxiliary services under Section 65(19) of the Finance Act, 1994, involving the promotion of goods for sale. The judgment emphasized that the arrangement aimed at marketing goods to tourists, leading to the dismissal of RTDC's appeal. Case-Laws Service Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418486