https://www.taxtmi.com/caselaws?id=363903 Where an air travel agent opts to discharge service tax under Rule 6(7) of the Service Tax Rules, 1994 on the prescribed basic fare, the taxable value is confined to that valuation basis. Airline incentives received by the agent are not separately includible as consideration for tax computation under the special scheme. The Tribunal upheld the original adjudication accepting the appellant's valuation method, set aside the contrary appellate order, and confirmed that the incentives did not form part of the taxable consideration. en-us Tue, 09 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363903 Where an air travel agent opts to discharge service tax under Rule 6(7) of the Service Tax Rules, 1994 on the prescribed basic fare, the taxable value is confined to that valuation basis. Airline incentives received by the agent are not separately includible as consideration for tax computation under the special scheme. The Tribunal upheld the original adjudication accepting the appellant's valuation method, set aside the contrary appellate order, and confirmed that the incentives did not form part of the taxable consideration. Case-Laws Service Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363903