i) Whether withholding tax and reverse VAT ought to have been charged on Guest recognition expenses

Whether VAT should have been paid on transportation of guests

Whether input VAT should be restricted where exempt sales
Exceeding total sales

iv) Whether verse VAT should be paid on account of a time
barred input VAT

I) That the Respondent has erroneously characterized guest
recognition expenses incurred by the Appellant as being a payment
for a service, rather than pure cost recharge, and demanded
withholding tax and VAT on this amount.

ii) The Respondent disregarded alternative provisions in the VAT Act
with respect to the deduction of input VAT.

iii) The Respondent has classified transportation of tourists as being
subject to VAT.

iv) The Respondent has disregarded the Appellant's appeal for
understanding given the inequitable position on the VAT law with
respect to reclaiming VAT on travel agent commission under
reverse VAT regime.

The appeal partially succeeds and varies the assessment in terms of the (a),(c) & (d) and directs the Respondent to issue fresh
of the findings of the Tribunal