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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Classification of services - IATA agent - The difference between ...


Service Tax Not Applicable on Cargo Slot Price Differential for IATA Agents, Not Classified as Business Auxiliary Service.

February 14, 2019

Case Laws     Service Tax     AT

Classification of services - IATA agent - The difference between sale price and the purchase price of the cargo slot is sought to be brought within the ambit of commission by the department - this transaction does not fall under BAS - demand do not sustain.

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