https://www.taxtmi.com/caselaws?id=780727 CESTAT ND - AT held that contributions paid by member hotels to the scheme administrator to reimburse redemptions are not consideration for a taxable service, as the administrator merely administers the loyalty scheme and does not render publicity/marketing or recommend specific hotels. Pre-2005 cross-border service tax demands were correctly dropped on facts. Demands based on selecting the higher of two values were set aside as presumptive and unsupported. Payments to an artist were not manpower-supply services. Extended limitation could be invoked only for wilful suppression with intent to evade. Revenue's appeal dismissed. en-us Tue, 15 Apr 2025 00:00:00 +0530 Tue, 04 Nov 2025 15:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780727 CESTAT ND - AT held that contributions paid by member hotels to the scheme administrator to reimburse redemptions are not consideration for a taxable service, as the administrator merely administers the loyalty scheme and does not render publicity/marketing or recommend specific hotels. Pre-2005 cross-border service tax demands were correctly dropped on facts. Demands based on selecting the higher of two values were set aside as presumptive and unsupported. Payments to an artist were not manpower-supply services. Extended limitation could be invoked only for wilful suppression with intent to evade. Revenue's appeal dismissed. Case-Laws Service Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780727