Appellant engaged in multi-level sales promotion activities, ...

Tour operator rightly classified, abatement availed on voucher sales; extended period wrongly invoked.

Case Laws Service Tax

September 14, 2024

Appellant engaged in multi-level sales promotion activities, selling vouchers for gifts, holidays and airline tickets to corporate clients. Classified services under 'Tour Operator' and availed abatement, but demand raised under 'Business Auxiliary Service'. Held appellant directly provided services to customers without corporate intervention, rightly classified under 'Tour Operator' and availed abatement. Extended period invoked solely based on audit without evidence of intent to evade tax, appellant filing returns declaring abatement, hence not sustainable. No demand sustainable, so no interest or penalty payable. Impugned order set aside by Appellate Tribunal.

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Appellant engaged in multi-level sales promotion activities, ...

Tour operator rightly classified, abatement availed on voucher sales; extended period wrongly invoked.

Case Laws Service Tax

September 14, 2024

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