https://www.taxtmi.com/caselaws?id=751606 Amounts routed through the appellant from card companies for customer discounts and free tickets were treated as reimbursements passed on to cinema houses, not as consideration for a taxable service to the card companies. The appellant had separately charged a convenience fee for ticket booking and discharged service tax on that component, while the show cause notice itself recorded that no invoice was raised on the card companies. On those facts, the appellant did not retain the disputed sums as its own consideration, and in the absence of consideration no service could be said to have been provided to the card companies. The service tax demand and equal penalty were therefore held unsustainable. en-us Wed, 17 Apr 2024 00:00:00 +0530 Sat, 20 Apr 2024 08:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751606 Amounts routed through the appellant from card companies for customer discounts and free tickets were treated as reimbursements passed on to cinema houses, not as consideration for a taxable service to the card companies. The appellant had separately charged a convenience fee for ticket booking and discharged service tax on that component, while the show cause notice itself recorded that no invoice was raised on the card companies. On those facts, the appellant did not retain the disputed sums as its own consideration, and in the absence of consideration no service could be said to have been provided to the card companies. The service tax demand and equal penalty were therefore held unsustainable. Case-Laws Service Tax Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751606