https://www.taxtmi.com/article/detailed?id=11645 Performance-linked bonuses and computer reservation system commissions paid by airlines or CRS providers to travel agents for meeting predefined booking targets do not qualify as taxable Business Auxiliary Services. The agents' services are rendered to passengers-providing booking options and facilitation-and any benefit to airlines is incidental; incentives payable upon attainment of sales milestones reward achievement rather than a separate promotional service to airlines. en-us Mon, 24 Jul 2023 10:06:54 +0530 Mon, 24 Jul 2023 10:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11645 Performance-linked bonuses and computer reservation system commissions paid by airlines or CRS providers to travel agents for meeting predefined booking targets do not qualify as taxable Business Auxiliary Services. The agents' services are rendered to passengers-providing booking options and facilitation-and any benefit to airlines is incidental; incentives payable upon attainment of sales milestones reward achievement rather than a separate promotional service to airlines. Articles Service Tax Mon, 24 Jul 2023 10:06:54 +0530 https://www.taxtmi.com/article/detailed?id=11645