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2018 (12) TMI 955 - AT - Service TaxBusiness Auxiliary Services - appellants received certain commission on an agreed basis from the hotels on the payment made by the customers - Held that:- The appellants are suggesting the names of the hotels to their customers to whom they are also booking travelling facilities and arranging for the itineraries. The appellants are receiving certain amounts from the hotels on the event of the customers checking into the hotels and paying room rents, etc. This activity certainly falls in the category of ‘Promotion or Marketing of service provided by the client’. The definition of Promotion and Marketing submitted by the appellants relying on Webster’s Dictionary would not be of any help to them in view of the categorical and clear mention of Promotion or Marketing of service under Business Auxiliary Services - appeal dismissed - decided against appellant.
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