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    Service Tax

    Liability of service tax - discount - sub-agent of IATA agents -...

    Sub-agents of IATA agents not liable for service tax on discounts; transaction deemed sale and purchase.

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    Service TaxFebruary 21, 2018Case LawsAT

    Liability of service tax - discount - sub-agent of IATA agents - the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. - AT

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