https://www.taxtmi.com/caselaws?id=777513 CESTAT, Bangalore (AT) held that service tax demand for tour operator activities before 10.09.2004 is unsustainable because the statutory definition then did not cover hotel or transport arrangements; demands for 10.09.2004-2005-06 were sustained since the amended definition encompassed such services and suppression of facts was rightly invoked. Reimbursed amounts for hotel/ticket charges are excluded from taxable gross value per Supreme Court authority. The penalty in the impugned order was set aside and the matter remanded to the original authority to redetermine duty (noting Rs.9,29,565 already paid). en-us Thu, 28 Aug 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777513 CESTAT, Bangalore (AT) held that service tax demand for tour operator activities before 10.09.2004 is unsustainable because the statutory definition then did not cover hotel or transport arrangements; demands for 10.09.2004-2005-06 were sustained since the amended definition encompassed such services and suppression of facts was rightly invoked. Reimbursed amounts for hotel/ticket charges are excluded from taxable gross value per Supreme Court authority. The penalty in the impugned order was set aside and the matter remanded to the original authority to redetermine duty (noting Rs.9,29,565 already paid). Case-Laws Service Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777513