https://www.taxtmi.com/caselaws?id=435825 An air travel agent's use of CRS software was held to facilitate its own ticket-booking business, not to promote the business of the CRS companies. The Tribunal reasoned that passengers were not the target of any promotional activity for the CRS providers, because they did not book directly through the CRS platform or choose a system on inducement. Incentives paid for achieving booking targets were also held not to constitute consideration for a taxable service. On that reasoning, the activity, if taxable at all, would fall under air travel agent service rather than business auxiliary service, and the service tax demand on CRS incentives was set aside. en-us Wed, 01 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 07:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435825 An air travel agent's use of CRS software was held to facilitate its own ticket-booking business, not to promote the business of the CRS companies. The Tribunal reasoned that passengers were not the target of any promotional activity for the CRS providers, because they did not book directly through the CRS platform or choose a system on inducement. Incentives paid for achieving booking targets were also held not to constitute consideration for a taxable service. On that reasoning, the activity, if taxable at all, would fall under air travel agent service rather than business auxiliary service, and the service tax demand on CRS incentives was set aside. Case-Laws Service Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435825