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2017 (9) TMI 257 - AT - Service TaxAir Travel Agency Services - non-payment of Service Tax on a portion of consideration received by them when they sold tickets purchased from another travel agent - whether such portion to be considered under Business Auxiliary Services or otherwise? - Held that: - there is no arrangement either by contract or by otherwise between another travel agent and the appellant for promoting the business of another travel agent. The travelling public is getting only ticket with no identity linking the same to another travel agent. In such situation, it could not be said that the appellant is promoting the business of another travel agent, in their capacity as sub-agent. No such fact has been established in the impugned order by the lower authority - demand not sustainable - appeal allowed - decided in favor of appellant.
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