https://www.taxtmi.com/caselaws?id=448282 CESTAT New Delhi held that the appellant, operating as a tour operator booking agent, was not providing short-term accommodation services but merely facilitating bookings between hotels and customers. The tribunal ruled that as a qualified tour operator, the appellant was entitled to 90% abatement under Abatement Notifications regardless of providing only booking services. The demand under Section 73A of the Finance Act was set aside as the appellant had not collected unauthorized amounts representing service tax, having properly discharged its service tax liability after claiming legitimate abatement. The tribunal also noted duplication in demands under both Section 73 and 73A on the same gross amount. Penalties imposed on company officers were also set aside. Appeal allowed. en-us Wed, 10 Jan 2024 00:00:00 +0530 Tue, 16 Jan 2024 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448282 CESTAT New Delhi held that the appellant, operating as a tour operator booking agent, was not providing short-term accommodation services but merely facilitating bookings between hotels and customers. The tribunal ruled that as a qualified tour operator, the appellant was entitled to 90% abatement under Abatement Notifications regardless of providing only booking services. The demand under Section 73A of the Finance Act was set aside as the appellant had not collected unauthorized amounts representing service tax, having properly discharged its service tax liability after claiming legitimate abatement. The tribunal also noted duplication in demands under both Section 73 and 73A on the same gross amount. Penalties imposed on company officers were also set aside. Appeal allowed. Case-Laws Service Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448282