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of <h1>CESTAT New Delhi rules in favor of petitioner in service tax case on airline ticket commission</h1> <h3>TSC Travel Services Pvt. Ltd. Versus CCE., Ludhiana</h3> The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the petitioner in a service tax case involving Business Auxiliary Service for airline tickets. ... Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of tickets - airlines tickets purchased from GSA/IATA - No commission received from GSSA/IATA - Held that:- Prima facie the petitioner was not seen to have received any commission from GSA/IATA, from whom it had purchased tickets to service its customers/air travelers – The record discloses that the petitioner was selling the tickets purchased (from GSA/IATA) to its passengers, for a margin - Prima facie strong case was in the favour of the petitioner/appellant thus Pre-deposit was allowed in full and stay granted to all further proceedings – Decided in favour of Assessee. The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the petitioner in a service tax case involving Business Auxiliary Service for airline tickets. The petitioner did not receive any commission from GSA/IATA for selling tickets to passengers, leading to a waiver of pre-deposit and stay on further proceedings pending appeal.
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