The CESTAT ruled that tour operators cannot be taxed under reverse charge mechanism for taxi services used in inbound tourism. The tribunal held this would amount to double taxation, as taxi operators already paid service tax. Citing Notification No.30/2012-ST, it clarified that similar line of business exemptions apply. The decision sets aside a ₹5.4 lakh demand, offering relief to travel operators. M/s. Incredible Indian Moments P. [...]