https://www.taxtmi.com/caselaws?id=413333 The Larger Bench ruled that incentives received by a service recipient are not subject to service tax as the recipient promotes its own business, not that of airlines or CRS companies. The appeal to quash the service tax demand under the extended period of limitation was allowed, as the appellant, an air travel agent, was found to be promoting its own business rather than that of CRS companies or airlines, leading to the dismissal of the tax liability. en-us Fri, 17 Sep 2021 00:00:00 +0530 Mon, 16 Jan 2023 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413333 The Larger Bench ruled that incentives received by a service recipient are not subject to service tax as the recipient promotes its own business, not that of airlines or CRS companies. The appeal to quash the service tax demand under the extended period of limitation was allowed, as the appellant, an air travel agent, was found to be promoting its own business rather than that of CRS companies or airlines, leading to the dismissal of the tax liability. Case-Laws Service Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413333