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Service Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Levy of Service Tax - Incentive received - (i) the air travel ...

Service Tax

March 20, 2021

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 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. - AT

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