Make My Trip is facilitator between Hotel and Customer for short-term accommodation service: CESTAT allows benefit of Abatement Notification [Read Order]

CESTAT allows benefit of Abatement Notification and observed that Make My Trip is facilitator between hotel and customer for short-term accommodation service
By Kalyani B. Nair - On January 18, 2024 2:32 pm - 2 mins read
Make My Trip - Abatement Notification - Short Term Accommodation Service - CESTAT Delhi - CESTAT on hotel services - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed benefit of abatement notification and noted that Make My Trip is facilitator between hotel and customer for short-term accommodation service. During the relevant period, the appellant discharged the service tax liability on the entire amount received from the…

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