𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗯𝗮𝘁𝗲𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝗧𝗮𝘅 𝗖𝗼𝗹𝗹𝗲𝗰𝘁𝗶𝗼𝗻 𝗯𝘆 𝗧𝗼𝘂𝗿 𝗢𝗽𝗲𝗿𝗮𝘁𝗼𝗿 📢 The Tribunal held: "Taxes collected by the appellant from customers were remitted to the hotel, and thus, no service tax is payable by the appellant."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Make My Trip (India) Private Limited 𝗜𝘀𝘀𝘂𝗲: Whether the appellant qualifies for 90% abatement as a tour operator and whether it provides short-term accommodation services?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant discharged service tax on the total amount received from customers under "tour operator services," claiming a 90% abatement. A show-cause notice was issued, alleging incorrect classification of services and non-eligibility for abatement.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal noted: The appellant acted merely as a facilitator, not as a hotel agent. It qualified as a tour operator and was entitled to the 90% abatement. Taxes collected were remitted to the hotel, and the appellant discharged service tax on the amount collected from customers. The appeal was allowed, and the service tax demands were set aside.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Make My Trip (India) Private Limited vs. Additional Director General, Directorate General of GST Intelligence 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗢. 51844 OF 2021 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 January 2024

📜 This ruling confirms that the appellant, as a tour operator, is entitled to abatement, and taxes collected and remitted to the hotel do not attract additional service tax liability.