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NEO CLASSIC CRUISE AND TOURS (P) LTD. vs. DEPUTY COMMISSIONER (INTELLIGENCE) & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS

Pet. Counsel

K.j. Abraham

Aravindakshan K.r.

Nikhil John

Res. Counsel

Jasmin M.m.

Petitioner / Applicant	NEO CLASSIC CRUISE AND TOURS (P) LTD.
Respondent	DEPUTY COMMISSIONER (INTELLIGENCE) & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jan 16, 2025
Order No.	WP(C) NO. 1602 OF 2025
Citation	2025(1) TAXREPLY 12233
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Section 74

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ORDER
JUDGMENT Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While classifying the services, petitioner classified itself as a tour operator. However, a show cause notice was issued on 29.07.2024, alleging that the petitioner ought to have classified itself as a ‘houseboat service operator’ taxable at the rate of 18% and had instead classified itself as a tour operator to be taxed at the rate of 5%. It was alleged that the said suppression was revealed only through an investigation. Consequent to a detailed objection filed by the petitioner as Exhibit-P2, the impugned order was issued under Section 74 of the Act, which is produced as Exhibit-P5. 3. Sri. Abraham K.J., t....