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HomeIndirect TaxesForfeiture of Hotel Booking Advances Not Taxable as Service: CESTAT 

Forfeiture of Hotel Booking Advances Not Taxable as Service: CESTAT 

Indirect Taxes

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By Mariya Paliwala
Forfeiture of Hotel Booking Advances Not Taxable as Service: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, has held that forfeited advance amounts collected by hotels on cancellation of bookings cannot be subjected to service tax, as such amounts are in the nature of compensation and not consideration for any service. The Bench of Binu Tamta (Judicial Member) and P. V….

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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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