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Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are travelling on which no service tax is leviable for the simple reason that service tax is charged on the service provided. The services in question does not fall within the scope of “Business Support Service” and therefore no service tax is leviable under the said category. - CESTAT rules in favor of the appellant, stating that services provided do not fall under "Business Support Services" but are connected with "Air Travel Agent" services.
Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are travelling on which no service tax is leviable for the simple reason that service tax is charged on the service provided. The services in question does not fall within the scope of “Business Support Service” and therefore no service tax is leviable under the said category. - CESTAT rules in favor of the appellant, stating that services provided do not fall under "Business Support Services" but are connected with "Air Travel Agent" services.
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