Exemption for air travel agent commissions: excess invoiced value over airline commission excluded from service tax. Exemption excludes from service tax the portion of the taxable service value attributable to air travel agents that exceeds the commission actually received from the airline for booking passage; only the commission received is treated as the taxable element of the agent's booking service.
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Provisions expressly mentioned in the judgment/order text.
Exemption for air travel agent commissions: excess invoiced value over airline commission excluded from service tax.
Exemption excludes from service tax the portion of the taxable service value attributable to air travel agents that exceeds the commission actually received from the airline for booking passage; only the commission received is treated as the taxable element of the agent's booking service.
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