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2023 (11) TMI 13 - AT - Service TaxLevy of service tax - Business Auxiliary Service - incentive/commission for exceeding the target of the sale of air tickets - HELD THAT:- The matter is no longer res integra as the issue has already been decided by the Larger Bench in case of KAFILA HOSPITALITY & TRAVELS PVT. LTD. VERSUS COMMISSIONER, SERVICE TAX, DELHI [2021 (3) TMI 773 - CESTAT NEW DELHI (LB)], in favour of the appellant where it was held that incentives paid for achieving targets cannot termed as "consideration" and, therefore, are not levaible to service tax under section 67 of the Finance Act. Following the above decision of the Larger Bench it is held that the impugned Order-In-Appeal is without any merit and therefore, set aside - appeal allowed.
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