https://www.taxtmi.com/caselaws?id=421369 The Tribunal held that the incentives received by the appellant for using the CRS Developer are not subject to service tax under "business auxiliary service." Additionally, it was determined that service tax cannot be levied on target-based incentives paid to travel agents by airlines, as these incentives are not considered as "consideration" under the Finance Act. Furthermore, the commission paid by CRS Companies to travel agents was found not liable to service tax as it fell under "air travel agent service" rather than "business auxiliary service." The Tribunal set aside the demands and allowed the appeal with consequential relief. en-us Thu, 21 Apr 2022 00:00:00 +0530 Mon, 31 Oct 2022 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421369 The Tribunal held that the incentives received by the appellant for using the CRS Developer are not subject to service tax under "business auxiliary service." Additionally, it was determined that service tax cannot be levied on target-based incentives paid to travel agents by airlines, as these incentives are not considered as "consideration" under the Finance Act. Furthermore, the commission paid by CRS Companies to travel agents was found not liable to service tax as it fell under "air travel agent service" rather than "business auxiliary service." The Tribunal set aside the demands and allowed the appeal with consequential relief. Case-Laws Service Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421369