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2018 (2) TMI 82 - AT - Service TaxClassification of services - Business Auxiliary Services or air travel agent service?- appellant is engaged in rendering of services as air travel agent and registered under the category of air travel agent services - Held that: - the services rendered by the appellant it booking of passes for travel by air which is squarely covered by the definition of air travel agency service as defined under Section 65(105) - In view of the statutory definition, any activity in relation to booking of passes by air travel agent would be covered under air travel agency services . Whether the ticket is bought directly from the airline or through the GSA the same would not make any difference. Also, the issue squarely covered by the decision in the case of Commissioner of Central Excise, Goa v. Zuari Travel Corporation [2013 (7) TMI 911 - CESTAT MUMBAI], where it was held that The activity undertaken by respondent herein, who is a sub-agent of the IATA agent comes under Air Travel Agents Services or Business Auxiliary Services. The impugned order classifying the service under business auxiliary service is not sustainable in law - appeal allowed - decided in favor of appellant.
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