CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 88078 of 2018 (Arising out of Order-in-Original No. 87/COMMR/(Dr. KNR)/CGST&CEX/MC/2017-18 dated 21.03.2018 passed by the Commissioner of CGST & Central Excise, Mumbai Central, Mumbai.)

Cleartrip Private Limited … Appellants Unit-1, DTC Building, Sitaram Mills Compound, N.M. Joshi Road, Lower Parel (East), Mumbai - 400 013.

Versus Commissioner of CGST & Central Excise, …. Respondent Mumbai Central GST Bhawan, 115, Maharshi Karve Road, Opp. Church gate Station Mumbai – 400 020.

With Service Tax Appeal No. 86799 of 2019 (Arising out of Order-in-Original No. 168/PR.COMMR/(DR. KNR)/CGST&CEX/MC/2018-19 dated 11.03.2019 passed by the Commissioner of CGST & Central Excise, Mumbai Central, Mumbai.)

Cleartrip Private Limited … Appellants Unit-1, DTC Building, Sitaram Mills Compound, N.M. Joshi Road, Lower Parel (East), Mumbai - 400 013.

Versus Commissioner of CGST & Central Excise, …. Respondent Mumbai Central GST Bhawan, 115, Maharshi Karve Road, Opp. Church gate Station Mumbai – 400 020.

Appearance:

Shri Gopal Mundra along with Ms. Swati Agarwal, Advocates for the Appellants Shri Shambhoo Nath, Special Counsel for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/86853-86854/2025 Date of Hearing: 20.06.2025 Date of Decision: 20.06.2025 Per: M.M. PARTHIBAN These appeals have been filed by M/s Cleartrip Private Limited, Mumbai (herein after referred to as ‘appellants’, for short) assailing the Order-in- Original No. 87/COMMR/(Dr. KNR)/CGST&CEX/MC/2017-18 dated 21.03.2018 and Order-in-Original No. 168/PR.COMMR/(DR. KNR)/CGST&CEX/MC/2018-19 dated 11.03.2019 (referred together as ‘impugned orders’) passed by the Commissioner/Principal Commissioner of CGST & Central Excise, Mumbai Central, Mumbai.

2.1. Briefly stated, the facts of the case are that the appellants herein inter alia, are engaged in the business of online air travel ticket booking through their website “cleartrip.com” in providing the taxable services of ‘air travel agent services’, for various domestic and international airlines. Besides this, the appellants also provide other travel related services such as ‘tour operator service’ and ‘rail travel agent service’. For the purpose of payment of service tax and for compliance with the Service Tax Statute, the appellants are centrally registered with the Department and are holding Service Tax Registration No. AACCC6016BST001. On the introduction of GST regime, the appellants are holding GST Registration Certificate No. 27AACCC6016B1Z8.

2.2 Directorate General of Central Excise Intelligence (DGCEI), Mumbai Zonal Unit had collected intelligence that the appellants in providing the air travel agent services are charging on their own account, ‘convenience fee’ for issuing air tickets, ‘cancellation fees’ or ‘Refund Administrative Fee (RAF)’ for cancelling air tickets and processing refund arising thereof and ‘reissue, amendment or rescheduling fees’ for the issue, amendment of air tickets from the passengers/customers. However, the appellants were found to be not paying service tax on all of those charges. Therefore, detailed enquiry was conducted by the DGCEI, including visit of office premises, verification of records called for under summons, recording of statements from the persons concerned. On conclusion of the investigation, the department had issued Show Cause Notice (SCN) dated 21.10.2015 proposing the demand of service tax under the taxable category of ‘Business Auxiliary Services’ (BAS) defined under Section 65(105)(zzb) of the Finance Act, 1994 (up to 30.06.2012) and thereafter as ‘taxable service’ defined under Section 65(44) ibid for Rs.19,18,55,497/- and for imposition of penalty, covering the extended period from the Financial Year 2010-2011 to FY 2014-2015; and one another Show Cause cum Demand Notice dated 19.04.2018 for the subsequent FY