2025 (6) TMI 853 - SCH - Service Tax

Levy of service tax - tour operator service - providing short-term accommodation service or not - entitlement to abatement of 90% on the gross amount charged under the Abatement Notifications in respect of service of a tour operator - invocation of Section 73A of the Finance Act - penalties - it was held by CESTAT that the demand under section 73 and 73A of the Finance Act set aside finding that the appellant provided tour operator services and was entitled to abatement. HELD THAT - No case for interference is made out. The view taken by the Customs Excise and Service Tax Appellate Tribunal is concurred with. Appeal dismissed.

Summary

The Supreme Court, with Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan presiding, heard the appeal represented by the learned ASG and counsel. Upon review, the Court "find[s] that no case for interference is made out" and concurs with the Customs, Excise and Service Tax Appellate Tribunal's decision. Consequently, the appeals are dismissed, and delay in filing is condoned.