https://www.taxtmi.com/caselaws?id=442452 The Tribunal held that the incentive/commission received by M/s. Nitco from M/s. Amadeus India Pvt. Ltd. for using the CRS developer was not subject to service tax under section 65(19) of the Finance Act, 1994. Relying on a previous Larger Bench decision and considering the nature of services provided, the Tribunal classified the services as "air travel agent" services rather than Business Auxiliary Services, exempting the appellant from service tax liability. As a result, the impugned orders were set aside, and the appeals were allowed with any consequential relief. en-us Mon, 28 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442452 The Tribunal held that the incentive/commission received by M/s. Nitco from M/s. Amadeus India Pvt. Ltd. for using the CRS developer was not subject to service tax under section 65(19) of the Finance Act, 1994. Relying on a previous Larger Bench decision and considering the nature of services provided, the Tribunal classified the services as "air travel agent" services rather than Business Auxiliary Services, exempting the appellant from service tax liability. As a result, the impugned orders were set aside, and the appeals were allowed with any consequential relief. Case-Laws Service Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442452