https://www.taxtmi.com/caselaws?id=412577 The appeal was allowed by the Larger Bench, setting aside the Commissioner's order and ruling that incentives received by a service recipient from a service provider, including commissions from airlines, are not subject to service tax. The appellant, an air travel agent, successfully argued that the commissions received were for promoting its own business and not that of the airlines, falling under the category of "air travel agent" service exempt from service tax. en-us Fri, 17 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412577 The appeal was allowed by the Larger Bench, setting aside the Commissioner's order and ruling that incentives received by a service recipient from a service provider, including commissions from airlines, are not subject to service tax. The appellant, an air travel agent, successfully argued that the commissions received were for promoting its own business and not that of the airlines, falling under the category of "air travel agent" service exempt from service tax. Case-Laws Service Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412577