https://www.taxtmi.com/caselaws?id=755895 Facilitation of hotel room bookings through a website, with commission earned from hotels and customer payments passed on to hotels, was not tour operator service because the statutory definition requires planning, organising or arranging tours, not standalone accommodation bookings. Hotel accommodation was not separately taxable for the disputed period before 01.05.2011, so service tax could not be sustained on the gross booking amount when the commission element had already been taxed. Repeated departmental correspondence and prior awareness also negatived suppression, so the extended limitation period and consequential penalties were not invocable. en-us Thu, 18 Jul 2024 00:00:00 +0530 Mon, 22 Jul 2024 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755895 Facilitation of hotel room bookings through a website, with commission earned from hotels and customer payments passed on to hotels, was not tour operator service because the statutory definition requires planning, organising or arranging tours, not standalone accommodation bookings. Hotel accommodation was not separately taxable for the disputed period before 01.05.2011, so service tax could not be sustained on the gross booking amount when the commission element had already been taxed. Repeated departmental correspondence and prior awareness also negatived suppression, so the extended limitation period and consequential penalties were not invocable. Case-Laws Service Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755895