https://www.taxtmi.com/caselaws?id=424638 The Tribunal held that commissions/incentives received by air travel agents from CRS companies are not subject to service tax under Business Auxiliary Service (BAS). Similarly, Performance Linked Bonuses (PLB) from airlines are also not taxable under BAS. The Tribunal determined that air travel agents promote their own business rather than that of airlines or CRS companies. Incentives paid for achieving targets were deemed non-taxable as they encourage general performance and do not constitute consideration under the Finance Act. The Tribunal allowed the appeal, setting aside the impugned order with consequential benefits and ruling against the availability of the extended period of limitation for the Revenue. en-us Wed, 08 Jun 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424638 The Tribunal held that commissions/incentives received by air travel agents from CRS companies are not subject to service tax under Business Auxiliary Service (BAS). Similarly, Performance Linked Bonuses (PLB) from airlines are also not taxable under BAS. The Tribunal determined that air travel agents promote their own business rather than that of airlines or CRS companies. Incentives paid for achieving targets were deemed non-taxable as they encourage general performance and do not constitute consideration under the Finance Act. The Tribunal allowed the appeal, setting aside the impugned order with consequential benefits and ruling against the availability of the extended period of limitation for the Revenue. Case-Laws Service Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424638