TMI Blog2018 (7) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... centive received from Airline? Held that:- The appellant had exercised option not to pay tax on commission at the rates specified in Section 66 of the Act and they were paying service tax according to option available under Rule 6 (7) of Service Tax Rules, 1994 on the basic fair value of the Air Ticket at rates specified in the said Rule - demand not sustainable - appeal allowed - decided in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as provided under Sub-rule 7 of Rule 6 of Service Tax Rules, 1994, is required to pay service tax on the incentive received from Airline. 3. Heard the learned A.R. and perused the records. 4. On perusal of records, we find that the appellant was registered in the category of Air Travel Agent. Air Travel Agent is defined as a person engaged in providing any service connected with the bookin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at rates specified in the said Rule. The said finding was set aside by the learned Commissioner (Appeals) in the impugned Order-in-Appeal. We find that the view taken by the original authority, as recorded herein above is sustainable in law. 5. Therefore, we set aside the Order-in-Appeal and uphold and restore the Order-in-Original No.39/STC/A.C./LKO/Div-1/2010-11 dated 30.12.2010 and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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