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1. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

2. Valuation - air travel agent service - rule 6 (7) of the Service Tax Rules, 1994 - The appellant contends that out of the seventy three airlines only four airlines pay...

3. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

4. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

5. Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

6. TDS u/s 194H - Commission / brokerage on Air Tickets - Supplementary Commission - Non deduction of tax at source (TDS) at 10% plus surcharge - In light of the consensus...

7. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

8. CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of...

9. Disallowance u/s.40A(3) - expenses towards air ticket and hotel expenses in cash in excess of prescribed limit u/s.40A(3) - there is merit in arguments of the assessee...

10. CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the...

11. Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced...

12. TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in...

13. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

14. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

15. Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...