https://www.taxtmi.com/caselaws?id=753837 CESTAT NEW DELHI ruled in favor of appellant in a service tax classification dispute. The court held that appellant operated as tour operator, not hotel accommodation service provider, and was entitled to 90% abatement under notification dated 20.06.2012. The tribunal found appellant merely facilitated hotel bookings and received commission, while taxes collected were remitted to hotels. Section 73A of Finance Act could not be invoked as appellant did not provide hotel accommodation services directly. Following precedent in Make My Trip case with identical facts, the impugned order was set aside and appeals were allowed. en-us Wed, 05 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753837 CESTAT NEW DELHI ruled in favor of appellant in a service tax classification dispute. The court held that appellant operated as tour operator, not hotel accommodation service provider, and was entitled to 90% abatement under notification dated 20.06.2012. The tribunal found appellant merely facilitated hotel bookings and received commission, while taxes collected were remitted to hotels. Section 73A of Finance Act could not be invoked as appellant did not provide hotel accommodation services directly. Following precedent in Make My Trip case with identical facts, the impugned order was set aside and appeals were allowed. Case-Laws Service Tax Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753837