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2023 (11) TMI 16 - CESTAT NEW DELHIValuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - Extended period of limitation - HELD THAT:- The Commissioner was required to record a finding based on the evidence. The BSP statements, on which reliance has been placed by the Commissioner, clearly show that the fuel surcharge is not added to the air fare for the purpose of determining the commission amount. The Commissioner was also obliged, in terms of rule 6(7) of the 1994 Rules and the observations made by the Tribunal in its earlier order dated 14.10.2014, to determine that part of the air fare on which commission is normally paid by the airlines. The appellant had produced the BSP statements which conclusively show that the commission was received only on the air fare and not on air fare plus fuel surcharge. The finding recorded by the Commissioner that commission was paid on the air fare plus fuel surcharge cannot, therefore, be sustained and is set aside. Extended period of limitation - HELD THAT:- It would not be necessary to examine whether the extended period of limitation was correctly invoked by the Commissioner. The order dated 30.01.2017 passed by the Commissioner cannot be sustained - Appeal allowed.
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