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2018 (9) TMI 656 - CESTAT AHMEDABADValuation - Tour Operator Service - inclusion of Hotel Booking in assessable value - whether in the case of Hotel Booking by a Tour Operator, the value there of is includible in the value of tour operator service or otherwise? Held that:- On plain reading of definition or Tour Operator, pre and post amendment, it is clear that in the earlier definition the hotel accommodation was not covered which was brought into the definition w.e.f. 10.09.2004 in the amended definition. The Board also clarified the same vide its clarification dated 17.01.2005. In view of the clear position of law on tour operator no service tax is leviable before 10.09.2004. Since the period is covered upto 31.03.2005 the service tax and corresponding penalties, interest is payable for the period from 10.09.2004 onwards - appeal allowed in part.
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