2026 (9) TMI 1753

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....e tax on cancellation charges. During audit of the records maintained by the Appellant, it is observed that the Appellant had failed to pay service tax. Accordingly, show cause notice was issued on 18.04.2011 and Adjudication authority as per the Order-in-Original dated 30.11.2011 confirmed the demand with interest and also imposed penalties under various provisions of law. Aggrieved by said order, present appeal is filed. 2. When the appeal came up for hearing, Learned Counsel for the Appellant submits that the issue regarding service tax liability on outward booking is no more res integra and the issue was considered by this Tribunal and as per Final Order No. 20984/2025 dated 12.06.2025 it is held that since it is consumed by tourist ....

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.... ticket as per Rules 6(7) of the Service Tax Rule, 1994. Further submits that the issue was settled as per the decision in the matter of TSI Yatra Pvt Ltd v. Commissioner of Central Excise, Goods and Service Tax, Gurugram [(2025) Centax 371 (Tri.-Chan)]. Learned Counsel also draw our attention to the decision in the matter of HI Tour Mamallapuram Pvt. Ltd. v. Commissioner of Service Tax [(2023) 13 Centax 151 Mad)]. Learned Counsel further submits that the cost of Air ticket is a reimbursable expenses and as per the decision of Supreme Court in the matter of M/s Union of India vs M/s Inter Continental Consultants and Technocrafts Pvt. Ltd. [2018 (10) G.S.T.L 401 (S.C.)], "Reimbursement of ticket charges from the customers cannot be subjected....

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....bmits that in the present case, date of filing ST-3 returns for the period of 20072008 was 09.04.2008 and for 2008-09, it was on 21.04.2009. However, the show cause notice issued only on 18.04.2011 and the entire period from 2007-2009 are barred by limitation. In this regard, Learned Counsel relied on the following decisions:- i. Reliance Jio InfoComm Ltd. Vs. Commissioner of CGST & Central Excise, Belapur [2024 (9) TMI 239 CESTAT MUMBAI] ii. Indian Railway Catering Tourism Ltd. Vs. Commissioner of Service Tax, Delhi-I [(2025) 30 Centax 76 (Tri.-Del)] iii. Bharat Hotels Commissioner Ltd. Vs. of C.Ex. (Adjudication) [2018 (12) G.S.T.L. 368 (Del.)] iv. EPC International Pvt. Ltd. Vs. Union of India [2023 (3....