Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

BAS - appellants are rendering services of air travel agent to ...

Service Tax

October 12, 2017

BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under ‘Business Auxiliary Services’.

View Source

 


 

You may also like:

  1. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

  2. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

  3. Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

  4. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

  5. Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT

  6. Air travel agent - The services to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules - AT

  7. Air travel agents allowed to sale tickets at lower rate – commission not ascertainable - Neither commission nor brokerage – not liable to TDS u/s 194H

  8. Booking of passage for travel by air - Air Travel Agent - Whether the service provider who has discharged his service tax liability as provided under Sub-rule 7 of Rule...

  9. Classification of services - BAS or Air Travel Agent Service - Export of service - the commercial services provided by the appellant, inter alia, soliciting, promoting...

  10. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

 

Quick Updates:Latest Updates