2025 (6) TMI 856 - SCH - Service Tax

Classification of service - short-term accommodation service or tour operator service - entitlement of abatement under notification dated 20.06.2012 (from 01.07.2012) in respect of service of tour operator and claim abatement of 90% on gross amount charged - it was held by CESTAT that the appellant M/s. Make My Trip (India) Private Limited was not providing short-term accommodation service but acted as a facilitator between the customer and the hotel receiving commission for the same. The appellant did not qualify as a hotel and could not render the service of renting of rooms in a hotel. HELD THAT - There are no reason and ground to interfere with the impugned judgment passed by the Customs Excise and Service Tax Appellate Tribunal - appeal dismissed.

Summary

The Supreme Court, through Hon'ble Justices J. K. Maheshwari and Aravind Kumar, condoned the delay and noted that identical issues were dismissed in Civil Appeal Nos. 3779-3781 of 2025. Consequently, the Court found "no reason and ground to interfere with the impugned judgment passed by the Customs, Excise and Service Tax Appellate Tribunal." The appeals were dismissed, and all pending applications were disposed of.