https://www.taxtmi.com/caselaws?id=779117 CESTAT, Bangalore (AT) held the appellant's wildlife and eco-adventure activities do not qualify as tour operator services and are covered by prior precedent, so no tour-operator classification. Rents accounted as Ayurvedic/beach resort receipts were held not to be renting of immovable property for service-tax purposes (hotel accommodation excluded). Activities under an agreement with a government department for eco-tourism and short-duration training were held to constitute commercial training/coaching, confirming that demand. Invocation of extended limitation and penalties was set aside. Appeal allowed in part. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 12:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779117 CESTAT, Bangalore (AT) held the appellant's wildlife and eco-adventure activities do not qualify as tour operator services and are covered by prior precedent, so no tour-operator classification. Rents accounted as Ayurvedic/beach resort receipts were held not to be renting of immovable property for service-tax purposes (hotel accommodation excluded). Activities under an agreement with a government department for eco-tourism and short-duration training were held to constitute commercial training/coaching, confirming that demand. Invocation of extended limitation and penalties was set aside. Appeal allowed in part. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779117