Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 106 - AT - Service TaxBusiness Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of tickets - airlines tickets purchased from GSA/IATA - No commission received from GSSA/IATA - Held that - Prima facie the petitioner was not seen to have received any commission from GSA/IATA, from whom it had purchased tickets to service its customers/air travelers The record discloses that the petitioner was selling the tickets purchased (from GSA/IATA) to its passengers, for a margin - Prima facie strong case was in the favour of the petitioner/appellant thus Pre-deposit was allowed in full and stay granted to all further proceedings Decided in favour of Assessee.
The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the petitioner in a service tax case involving Business Auxiliary Service for airline tickets. The petitioner did not receive any commission from GSA/IATA for selling tickets to passengers, leading to a waiver of pre-deposit and stay on further proceedings pending appeal.
|