https://www.taxtmi.com/caselaws?id=348438 The Tribunal upheld the lower authorities' decision, ruling that the assessee-appellants, as Air Travel Agents, were liable to pay service tax on incentives received from Computer Reservation System (CRS) companies for booking segments. The Tribunal determined that the services provided fell under Business Auxiliary Service, as the incentives were for using the CRS software and platform. Citing previous decisions and budget clarifications, the Tribunal concluded that service tax was applicable on these incentives, dismissing the appeal and affirming the service tax liability on incentives received by Air Travel Agents from CRS companies. en-us Thu, 10 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348438 The Tribunal upheld the lower authorities' decision, ruling that the assessee-appellants, as Air Travel Agents, were liable to pay service tax on incentives received from Computer Reservation System (CRS) companies for booking segments. The Tribunal determined that the services provided fell under Business Auxiliary Service, as the incentives were for using the CRS software and platform. Citing previous decisions and budget clarifications, the Tribunal concluded that service tax was applicable on these incentives, dismissing the appeal and affirming the service tax liability on incentives received by Air Travel Agents from CRS companies. Case-Laws Service Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348438