https://www.taxtmi.com/caselaws?id=405445 The Tribunal determined that air travel agents are promoting their own business rather than that of airlines or CRS Companies, and thus, target-based incentives paid to them are not subject to service tax under 'business auxiliary service' (BAS). The classification of services falls under "air travel agent" services, not BAS, as per section 65A of the Finance Act. The Tribunal concluded that incentives based on achieving targets do not constitute taxable services, as they are not tied to specific service transactions. Consequently, the demand for service tax on these incentives was not upheld. en-us Thu, 18 Mar 2021 00:00:00 +0530 Mon, 16 Oct 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405445 The Tribunal determined that air travel agents are promoting their own business rather than that of airlines or CRS Companies, and thus, target-based incentives paid to them are not subject to service tax under 'business auxiliary service' (BAS). The classification of services falls under "air travel agent" services, not BAS, as per section 65A of the Finance Act. The Tribunal concluded that incentives based on achieving targets do not constitute taxable services, as they are not tied to specific service transactions. Consequently, the demand for service tax on these incentives was not upheld. Case-Laws Service Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405445