Joint Commissioner, O/o Principal  Commissioner of Central Tax, Bengaluru East issued Order-In-Original No. 66/JC/B-East/2023 dated 13.03.2023 in File No. GEXCOM/ADJN/GST/JC/104/2022 under Section 73(9) of CGST Act, 2017, dropping the proceedings vide Show Cause Notice 17/2022/JC/Blr East dated 31.03.2022 against Infant Travels Private Limited, Bengaluru (GST: 29AABCI1204N1ZM). 

The Order-In-Original No. 66/JC/B-East/2023 dated 13.03.2023 Is based on the merits of the case and clarification issued vide Circular No. 177/09/2022 – TRU dated 03.08.2022, duly holding that the service rendered by Infant Travels Private Limited was correctly classified under SAC 9966 and not under SAC 9973 as alleged in the SCN. The Order also relied on the decision of the Hon’ble Apex Court in WPIL Ltd., Vs Commissioner of Central Excise that clarificatory notification would hold good retrospectively. The interest and penalty as alleged in the SCN has been set aside.

Ref: Order In Original Infant.pdf