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2018 (7) TMI 1211 - AT - Service TaxBooking of passage for travel by air - Air Travel Agent - Whether the service provider who has discharged his service tax liability as provided under Sub-rule 7 of Rule 6 of Service Tax Rules, 1994, is required to pay service tax on the incentive received from Airline? Held that:- The appellant had exercised option not to pay tax on commission at the rates specified in Section 66 of the Act and they were paying service tax according to option available under Rule 6 (7) of Service Tax Rules, 1994 on the basic fair value of the Air Ticket at rates specified in the said Rule - demand not sustainable - appeal allowed - decided in favor of appellant.
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