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2022 (7) TMI 193 - CESTAT NEW DELHILevy of service tax - Business Auxiliary Service (BAS) - receipt of commission / incentive from CRS companies (computer reservation service - Performance linked bonus (PLB) from the Airlines - HELD THAT:- The issue herein is squarely covered by the ruling of Larger Bench of this Tribunal in the case of KAFILA HOSPITALITY & TRAVELS PVT. LTD. VERSUS COMMISSIONER, SERVICE TAX, DELHI [2021 (3) TMI 773 - CESTAT NEW DELHI]. The decision answered the question relating to taxability of target incentives/ Performance Linked Bonus(PLB) received from airlines and commission received from CRS companies. Following the ruling of Larger Bench decision in the case of Kafila Hospitality & Travels Pvt. Ltd., it is held that the impugned order is bad and the same is set aside - Appeal is allowed
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