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2023 (6) TMI 994 - AT - Service TaxLevy of Service Tax - Overriding Commission - incentive for achieving targeted business to booking Air Ticket for their customers - HELD THAT:- The issue of “Overriding Commission “ has already been decided by the 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] where it was held that incentives paid for achieving targets cannot termed as “consideration” and, therefore, are not leviable to service tax under Section 67 of the Finance Act. The matter has already been decided in the favour of the appellant on merit - Appeal allowed.
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