https://www.taxtmi.com/highlights?id=74203 Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely acted as a facilitator between the hotel and the customer for the provision of short-term accommodation service by the hotels to the customers. The appellant is thus not a hotel. The appellant cannot, therefore, be said to be the provider of short-term accommodation service to the customers. - AT en-us Tue, 16 Jan 2024 08:32:57 +0530 Tue, 16 Jan 2024 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74203 Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely acted as a facilitator between the hotel and the customer for the provision of short-term accommodation service by the hotels to the customers. The appellant is thus not a hotel. The appellant cannot, therefore, be said to be the provider of short-term accommodation service to the customers. - AT Highlights Service Tax Tue, 16 Jan 2024 08:32:57 +0530 https://www.taxtmi.com/highlights?id=74203