The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax, interest, and penalty on Virgin Atlantic Airlines passenger service fees and airport.
The additional director general, Directorate General of GST Intelligence, had argued that MMT India wasn t a tour operator as it was providing short-term hotel accommodation service and imposed a tax liability of ₹798 crore on the company. However, the bench of Justice Dilip Gupta and member (technical) Hemambika R. Priya held that "any person who is engaged in the business of planning, scheduling, organising, arranging tours, including accommodation, would be a tour operator".
CESTAT Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai The Mumbai.
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.The bench.
Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal.