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HomeIndirect TaxesBooking Air Tickets Not Taxable Under ‘Tour Operator’ Service: CESTAT

Booking Air Tickets Not Taxable Under ‘Tour Operator’ Service: CESTAT

Indirect Taxes

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By Mariya Paliwala
Booking Air Tickets Not Taxable Under ‘Tour Operator’ Service: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere booking and trading of air tickets cannot be subjected to service tax under the category of “Tour Operator Service”.  The Bench of Ajayan T.V. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that trading in air…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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