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TMI Blog2021 (9) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant Dr. Radhe Tallo, Authorized Representative - for the Respondent ORDER This appeal has been filed to assail the order dated July 27, 2015 passed by the Commissioner of Service Tax (Appeals), Delhi1, by which the appeal was disposed of with a direction to the adjudicating authority to decide the issue of quantification of demand afresh by providing an opportunity of hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, it would be necessary to state certain facts. 6. During the relevant period of 2007-08 to 2009-10, the appellant sold air tickets of various Airlines including M/s. Continental Airlines and received commission from M/s. Continental Airlines. 7. The appellant claims that it was discharging its service tax liability under the taxable category of "Air Travel Agent‟ under rule 6 (7) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of BAS under which the activities are covered? (iii) whether demand of service tax can be confirmed under the taxable category of BAS in absence of three parties - service provider, service receiver and targeted audience? (iv) whether in cases where value of service is fixed under an option provided under the Rules, such option having been exercised and not withdrawn, is it open for the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air travel agent is not promoting the business of the CRS companies; (iii) in any view of the matter, the classification of the service would fall under "air travel agent" service and not "BAS" in terms of the provisions of Section 65A of the Finance Act; and (iv) the incentives paid for achieving the targets are not leviable to service tax." 14. Thereafter, in paragraph 86, the answer to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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