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2018 (2) TMI 76 - AT - Service TaxClassification of services - Export of service or not - The commercial services to be rendered by the GSA are specified in the agreement. The agreement portion under the caption 'Commission to GSA' contains various commissions applicable to GSA. The Ethiopian Airlines shall pay GSA normal and Overriding Commission for Air transportation over the service of Ethiopian Airlines sold only in the allowed territory by the GSA or sub-agents on Ethiopian Airlines traffic documents/ticket stock - whether the service would be classified under Business Auxiliary service or Air Travel Agent Service? - Held that: - the matter has already been analysed, considered and decided by this very Bench in the case of M/s. Arafaath Travels Pvt Ltd. [2017 (8) TMI 554 - CESTAT CHENNAI], where it was held that Evidently, the commercial services provided by the appellant, inter alia, soliciting, promoting and selling passenger air transportation and cargo and mail transportation for Saudia is very much a Business Auxiliary Service, ordered by Saudi Arabian Airlines, Jeddah, to benefit all such service flowing to Saudias business - appeal allowed - decided in favor of appellant.
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