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2013 (7) TMI 179 - CESTAT NEW DELHIAir travel agent - business auxiliary service Section 65 (105) (zzb) r.w. Section 65 (19) - appellant provided service of issuing air tickets and receives commission – service tax paid on commission – main issue is about taxability of the commission – Held that:- The services to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules – as decided in Paul Merchants Ltd. Versus Commissioner of Central Excise, Chandigarh (2012 (12) TMI 424 - CESTAT, DELHI (LB)). - Prima facie case is in favor of assessee - stay granted.
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