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2018 (7) TMI 176 - AT - Service TaxDemand of service tax - Rent a Cab Services - Air Travel Agency Services - Parking charges which their travel desk had collected from customers who were provided with Rent-a-Cab Services - Service charges which they received from their travel division (IATA agent) for booking air tickets for clients staying at the hotel - Commission received from the travel division for booking air tickets on behalf of the service provider - Held that:- The travel division undertakes the booking of air tickets. The travel division raises invoice charging service tax on the basic fare which is forwarded to the travel desk. The bills raised at the travel desk includes the value of inter-division services alongwith service tax and service charges. Since service tax on the basic fare is being discharged by the travel division of the appellant company under Air Travel Agency Services, the demand on the appellant treating these two divisions as separate entities is incorrect - demand do not sustain. Parking charges - Held that:- This is in the nature of reimbursable expenses and therefore cannot be subject to levy of service tax - the demand cannot sustain. Appeal allowed - decided in favor of appellant.
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