https://www.taxtmi.com/caselaws?id=438001 The Tribunal allowed the appeal, determining that cancellation charges should be considered part of 'Short-term Accommodation Services' and eligible for exemption under Notification No. 26/2012-ST. The classification of cancellation charges as 'Declared Service' under Section 66E(e) was rejected. However, the Tribunal upheld the invocation of the extended period of limitation and the imposition of penalties under Section 78 of the Finance Act, 1994. The appellant's request for cum-tax benefit was denied. en-us Fri, 20 Jan 2023 00:00:00 +0530 Fri, 19 May 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438001 The Tribunal allowed the appeal, determining that cancellation charges should be considered part of 'Short-term Accommodation Services' and eligible for exemption under Notification No. 26/2012-ST. The classification of cancellation charges as 'Declared Service' under Section 66E(e) was rejected. However, the Tribunal upheld the invocation of the extended period of limitation and the imposition of penalties under Section 78 of the Finance Act, 1994. The appellant's request for cum-tax benefit was denied. Case-Laws Service Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438001