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2019 (6) TMI 1022 - AT - Service TaxBusiness Auxiliary Services - discount received from main IATA agent by the appellant as a sub-agent - taxability - HELD THAT:- The Ld. Commissioner (Appeals) while dropping the demand held that purchasing a ticket on discounted price and selling them to customer is a trading activity hence the trade margin will not be taxable. In the fact that the appellant is purchasing the ticket on discounted price and selling the same at higher price to the customer, the difference, in our view, is a trade margin during the process of sale and purchase of the tickets. The demand raised on trade margin of purchase and sale of the tickets shall not be taxable - appeal dismissed - decided against Revenue.
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