https://www.taxtmi.com/caselaws?id=787271 Sale of bundled promotional tour packages that do not involve active planning, scheduling, organising or arranging of tours does not meet the statutory Tour Operator Service definition; consequence: no service tax under that category though tax earlier collected under abatement is not refundable. Services rendered to a subsidiary for the period before the 01.07.2010 amendment do not qualify as Airport Service because the provider lacked authorization by the airport authority; consequence: no airport-service tax liability for that period. Both contested demands, interest and penalties were vacated and the appeal was allowed. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787271 Sale of bundled promotional tour packages that do not involve active planning, scheduling, organising or arranging of tours does not meet the statutory Tour Operator Service definition; consequence: no service tax under that category though tax earlier collected under abatement is not refundable. Services rendered to a subsidiary for the period before the 01.07.2010 amendment do not qualify as Airport Service because the provider lacked authorization by the airport authority; consequence: no airport-service tax liability for that period. Both contested demands, interest and penalties were vacated and the appeal was allowed. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787271