https://www.taxtmi.com/caselaws?id=173546 The Tribunal dismissed the Revenue's appeal, affirming that the sub-agent's services were correctly classified as 'Air Travel Agent Services'. The decision emphasized the importance of service provision to customers in determining classification, aligning with legal definitions and previous judgments. en-us Thu, 18 Jul 2013 00:00:00 +0530 Fri, 13 Oct 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173546 The Tribunal dismissed the Revenue's appeal, affirming that the sub-agent's services were correctly classified as 'Air Travel Agent Services'. The decision emphasized the importance of service provision to customers in determining classification, aligning with legal definitions and previous judgments. Case-Laws Service Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173546