https://www.taxtmi.com/highlights?id=79612 Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed. en-us Tue, 23 Jul 2024 08:49:20 +0530 Tue, 23 Jul 2024 08:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79612 Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed. Highlights Service Tax Tue, 23 Jul 2024 08:49:20 +0530 https://www.taxtmi.com/highlights?id=79612